// Generated using NetSyndic 1.0.1.
// See http://www.thesitewizard.com/netsyndic/ for more information
// on how to create your own JavaScript to syndicate your articles.
document.write( "<p>\n" );
document.write( "<h4>\n" );
document.write( "Tax tip for PhD students in the Netherlands.\n" );
document.write( "</h4>\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "(English version below.) Volgens informatie uit 2004 zijn kosten voor promotie als scholingskosten in Nederland \n" );
document.write( "aftrekbaar voor de belastingen. De promotie leidt namelijk tot een verbetering van de financieel-economische \n" );
document.write( "positie van de promovendus, zo was de redenering.\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "Ook de kosten rond de promotieplechtigheid zijn aftrekbaar, zoals:\n" );
document.write( "<ul>\n" );
document.write( "<li>huur van gelegenheidskleding voor hem- of haarzelf en de paranimfen;\n" );
document.write( "<li>kosten van de receptie aansluitend op de promotieplechtigheid.\n" );
document.write( "</ul>\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "Bron: Ministerie van Financi&euml;n, 10-2-2004, nr. CPP2003/2833M. Zie bijvoorbeeld deze \n" );
document.write( "<a href=\"http://www.nl.pwc.com/extweb/bn/taxnews.nsf/public/CO58348\" target=\"_blank\">pagina van \n" );
document.write( "PriceWaterhouseCoopers</a>.\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "(Dit geldt dus ook voor facturen van SmarterScience als die met uw promotie-onderzoek te maken hebben.)\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "&nbsp;\n" );
document.write( "</p>\n" );
document.write( "<hr>\n" );
document.write( "<b>English</b>\n" );
document.write( "<p>\n" );
document.write( "Information issued in 2004 indicated that the costs for your Ph.D. are deductable as &quot;scholingskosten&quot;. \n" );
document.write( "Reason: the Ph.D. improves the student's financial and economic position.\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "These costs include:\n" );
document.write( "<ul>\n" );
document.write( "<li>rental of special clothing, also for the &quot;paranimfen&quot;;\n" );
document.write( "<li>costs of the reception following the graduation ceremony.\n" );
document.write( "</ul>\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "Source: Ministerie van Financi&euml;n, 10-2-2004, nr. CPP2003/2833M. \n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "(This would also apply to invoices from SmarterScience relating to your Ph.D. research.)\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<br clear=all>\n" );
document.write( "<hr>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "This information was collected by Angelina Souren at \n" );
document.write( "<a href=\"http://www.smarterscience.com/\">SmarterScience</a>. \n" );
document.write( "It may be available for syndication on your web site too.\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "<p>\n" );
document.write( "Disclaimer: Neither SmarterScience nor Angelina Souren can be held liable for any results \n" );
document.write( "of decisions made on the basis of the above information.\n" );
document.write( "</p>\n" );
document.write( "\n" );
document.write( "\n" );
document.write( "<br clear=all>\n" );
document.write( "<hr>\n" );