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新问题

liurenli 

participation exemption是什么意思？

One of the most prominent features of the Netherlands tax practice is the fact that the Netherlands tax authorities grant advance confirmation on certain transactions. This "ruling practice" consists of two parts, the Advance Pricing Agreements ("APA") regime and the Advance Tax Ruling ("ATR") regime. The APA regime provides advance certainty on transfer prices used in transactions with related entities. The ATR regime confirms, amongst others, the applicability of the Netherlands participation exemption.

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参与免税

liurenli 

我给翻译成了“参与免除制度”，同样，还是不知它所指为何？

谢谢！