 They also typically have requirements for portion and time of ownership in order to qualify for exclusion.The United States excludes dividends received by U.S. corporations from non-U.S. subsidiaries, as well as 50% of the deemed remittance of aggregate income of non-U.S. subsidiaries in excess of an aggregate 10% return on tangible depreciable assets.The Netherlands offers a "participation exemption" for dividends from subsidiaries of Netherlands companies.