This unique book summarizes the main features of the Netherlands tax system. The main purpose of the book is to provide foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands. The book deals with the most important aspects of income and corporate income tax. Special attention is paid to the participation exemption applicable under this latter tax. The author also looks at other taxes almost every investor will be confronted with, such as taxation upon death, property transfer tax, the taxation of non-residents and the Netherlands tax treaties.