<?xml version="1.0" encoding="utf-8"?>

<!-- This file is part of the Dutch Taxonomy            -->
<!-- Intellectual Property State of the Netherlands     -->
<!-- Version NTP Version 1.1                            -->
<!-- Released by Dutch Taxonomy Project www.xbrl-ntp.nl -->
<!-- Release date Thu Mar  8 11:45:48 GMT 2007   -->
 
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" xlink:href="fs-bd-buitlands-res-dubb-belast-ib-2006.xsd#buitenlands-resultaat-dubbele-belasting-ib-specifiek" roleURI="http://www.belastingdienst.nl/xbrl/buitenlands-resultaat-dubbele-belasting-ib-specifiek"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.belastingdienst.nl/xbrl/buitenlands-resultaat-dubbele-belasting-ib-specifiek">
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_IncomeTax" xlink:label="bd-bedr_IncomeTax"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ForeignResultsBusinessIncomeIncomeTaxSpecificationExists" xlink:label="bd-bedr_ForeignResultsBusinessIncomeIncomeTaxSpecificationExists"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_IncomeTax" xlink:to="bd-bedr_ForeignResultsBusinessIncomeIncomeTaxSpecificationExists" order="1"/>
  </link:presentationLink>
</link:linkbase>
