Netherlands Tax News

Tax Treaty between Colombia and the Netherlands under Negotiation
Dec 06, 2018
Protocol to Tax Treaty between Denmark and the Netherlands to Enter into Force
Dec 05, 2018
Netherlands Social Security Rates for 2019
Nov 27, 2018
Stricter Requirements for Dutch Tax Rulings from July 2019
Nov 26, 2018
Denmark Approves Pending Tax Treaties with Armenia and Japan and Pending Protocols to the Tax Treaty with the Netherlands and the Nordic Tax Treaty
Nov 20, 2018
The Netherlands Moving Forward with Conditional Withholding Tax on Interest and Royalties
Nov 09, 2018
Tax Treaty between the Netherlands and Kosovo (Former Yugoslavia) Terminated
Nov 09, 2018
Dutch Ministry of Finance Launches Consultation on Implementation of EU Anti-Tax Avoidance Directive Measures on Hybrid Mismatches
Oct 31, 2018
Update - Dutch Government Reconsidering Tax Plan for 2019
Oct 16, 2018
Dutch Government Reconsidering Tax Plan after Unilever Cancels Headquarter Restructuring Plans
Oct 10, 2018
The Netherlands Consulting on Designation of Jurisdictions as Low-Taxed for CFC Rules and Future Conditional Tax on Dividends, Interest, and Royalties
Sep 27, 2018
Dutch Budget and Tax Plan for 2019 Presented
Sep 19, 2018
Dutch Ministry of Finance Submits Draft Decree to Close Double Non-Taxation Loophole for Companies in the BES Islands
Sep 18, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
The Netherlands Consulting on Tax Ruling Practice
Sep 05, 2018
Dutch Cabinet Considering Reduction in Corporate Tax Rate to 22%
Aug 31, 2018
Cabinet Plans to Go Ahead with Abolition of Dividend Tax Despite Revised Negative Revenue Shortfall
Aug 20, 2018
Reduced VAT Rate to be Hiked from 6% to 9%
Aug 20, 2018
Kosovo to Sign SSA with the Netherlands
Aug 06, 2018
Malaysian Court Holds Software Distribution Fees Not Considered Royalties Under Tax Treaty with the Netherlands
Aug 03, 2018
Canadian Tax Court Holds Capital Gain of Dutch Incorporated Company is Taxable in Canada Based on Effective Management and Control
Aug 01, 2018
The Netherlands and Tunisia to Revise SSA
Aug 01, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
The Netherlands Publishes Point of View in Starbucks State Aid Appeal
Jul 05, 2018
Dutch Legislative Proposal Published to Amend Fiscal Unity Regime
Jun 08, 2018
Update – Tax Treaty between Algeria and the Netherlands
Jun 06, 2018
Update – Pending Protocol to the Tax Treaty between Denmark and the Netherlands
Jun 01, 2018
Dutch Decree on Application of OECD Transfer Pricing Guidelines Published
May 16, 2018
Protocol to Tax Treaty between Denmark and the Netherlands Signed
May 14, 2018
Tax Treaty between Algeria and the Netherlands Signed
May 11, 2018
The Netherlands Ratifies Pending Tax Treaty with Malawi
May 07, 2018
The Netherlands Publishes Agreement with Switzerland on Application of 2010 Tax Treaty to CIVs
Apr 24, 2018
New Tax Treaty between the Netherlands and Zambia has Entered into Force
Apr 02, 2018
European Commission Publishes Non-Confidential Version of Decision to Open State Aid investigation into the Netherlands' Tax Treatment of IKEA
Mar 29, 2018
Update - Protocol to Tax Treaty between the Netherlands and Ukraine
Mar 23, 2018
Dutch Lower House of Parliament Approves Tax Treaty with Malawi
Mar 19, 2018
Protocol to Tax Treaty between the Netherlands and Ukraine Signed
Mar 15, 2018
Dutch Action Plan on Addressing Tax Avoidance and Evasion Approved by Council of Ministers and Sent to Parliament
Feb 26, 2018
CJEU Holds Dutch Consolidation Regime Violates EU Law in Relation to Interest Deduction Restriction but not Currency Loss Deduction Restriction
Feb 23, 2018
Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
Protocol to SSA between India and Netherlands to Enter into Force
Jan 29, 2018
International Compliance Assurance Programme Pilot for Transfer Pricing Launched
Jan 25, 2018
CJEU Holds Principal Element of a Supply Determines VAT Rate
Jan 22, 2018
Protocol to Tax Treaty between Ghana and the Netherlands has Entered into Force
Jan 02, 2018
Overview of Dutch Tax Changes for 2018 Published
Dec 29, 2017
The Netherlands begins Process for Ratification of BEPS MLI
Dec 22, 2017
Update - Dutch Supreme Court Holds Non-Discrimination Provision of Treaty with Israel May Not be Used as Claim for Fiscal Unity of Dutch Subsidiaries
Dec 20, 2017
European Commission opens in-depth State aid investigation into the Netherlands' tax treatment of IKEA
Dec 19, 2017
Protocol to SSA between Israel and the Netherlands Signed
Dec 14, 2017
Protocol to Tax Treaty between Netherlands and Uzbekistan to Enter into Force
Dec 06, 2017
Netherlands Social Security Rates for 2018
Nov 28, 2017
Tax Treaty between Liechtenstein and the Netherlands under Negotiation
Nov 22, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
Dutch Lower House of Parliament Approves Tax Treaty with Zambia
Oct 27, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Protocol to Tax Treaty between Netherlands and Ukraine under Negotiation
Oct 16, 2017
Dutch Coalition Government Issues Policy Paper including Tax Proposals
Oct 12, 2017
Morocco Approves Pending Protocol to SSA with the Netherlands
Oct 11, 2017
Netherlands Clarifies Implementation of Hybrid Mismatch Amendment to Parent-Subsidiary Directive for Real Estate Investment Companies
Oct 04, 2017
Netherlands Terminates Savings Tax Agreement with Anguilla
Oct 02, 2017
OECD Releases First Batch of MAP Peer Review Results
Sep 27, 2017
Dutch Tax Plan for 2018 - Individual Income Tax Measures
Sep 26, 2017
Dutch Budget and Tax Plan for 2018 Presented
Sep 20, 2017
Netherlands Decree on Reorganizations and the Amended Innovation Box Regime
Sep 19, 2017
Dutch Appeals Court Upholds Lower Court Decision that MFN Clause in Tax Treaty with South Africa Triggered by MFN Clause of South Africa-Sweden Treaty
Sep 12, 2017
Belgium Updates Tax Treaty Negotiation Status
Aug 25, 2017
Kenya Ratifies Pending Tax Treaty with the Netherlands
Aug 23, 2017
Algeria and the Netherlands to Negotiate Tax Treaty
Aug 04, 2017
Dutch Tribunal Clarifies How to Apply 183-Day Test in Determining Tax Residence Under the Dutch-Belgium Treaty
Jul 21, 2017
Indonesia and Netherlands Sign Agreement on Transparent Treatment of Dutch Closed Mutual Funds
Jul 13, 2017
Dutch Consultation on Implementation of Anti-Tax Avoidance Directive
Jul 12, 2017
Protocol to Tax Treaty between Indonesia and the Netherlands to Enter into Force
Jul 10, 2017
Amendment to SSA between India and Netherlands Signed
Jun 30, 2017
SSA between China and the Netherlands to Enter into Force
Jun 27, 2017
India Approves Amendment of SSA with Netherlands
Jun 26, 2017
Russia Clarifies Taxation of Gains Resulting from Withdrawal from an LLC under Tax Treaty with the Netherlands
Jun 15, 2017
Netherlands Publishes Adopted Law to Amend CbC Reporting Rules including Large Penalty Increase
Jun 08, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Netherlands Amends Consultation Procedures for Cross-Border Tax Rulings and APAs
Jun 01, 2017
Dutch Consultations on Proposals to Extend Dividend Withholding Obligations to Cooperatives and VAT Deduction Adjustment Rules for Costly Services
May 24, 2017
CbC Exchange Agreement between Netherlands and U.S.
May 18, 2017
Update - Protocol to Tax Treaty between Ghana and the Netherlands
May 18, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
U.S. Signs Two Competent Authority Agreements for Exchange of CbC Reports
May 02, 2017
Uzbekistan Ratifies Pending Protocol to Tax Treaty with the Netherlands
Apr 27, 2017
Dutch Lower House of Parliament Adopts Legislation for CbC Reporting Amendments including Increased Non-Compliance Penalties
Apr 25, 2017
Letter on Dutch APA and Tax Ruling Practice Published
Apr 19, 2017
Netherlands Publishes MoU on Automatic Exchange of Information with Spain
Apr 14, 2017
Notice on Dutch Dividends Withholding Tax Exemption for Exempt Companies from 2018
Apr 11, 2017
Protocol to Tax Treaty between Ghana and the Netherlands Signed
Mar 30, 2017
Netherlands Revises Decree on Foreign Functional Currency
Mar 28, 2017
Proposed Dutch Penalty for Failing to Provide CbC Reporting Notification
Mar 24, 2017
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Six Countries
Mar 20, 2017
CJEU Holds Dividends Exemption under Parent-Subsidiary Directive Not Applicable for Dutch Parents Subject to Zero Rate of Tax
Mar 10, 2017
Iceland and the Netherlands Sign MOU on Automatic Exchange of Information
Mar 10, 2017
Update - Protocol to Tax Treaty between Netherlands and Uzbekistan
Mar 01, 2017
The Netherlands and Pakistan to Negotiate New Tax Treaty
Feb 27, 2017
Protocol to Tax Treaty between Netherlands and Uzbekistan Signed
Feb 10, 2017
Netherlands Terminates Savings Tax Agreements with Respect to the Former Netherlands Antilles
Feb 08, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
Legislation for EU CbC Report Exchange Introduced to Dutch Parliament
Jan 24, 2017
The Dutch Ministry of Finance to Introduce New Measures against Tax Evasion
Jan 23, 2017
Netherlands Delays Exchange of Past Cross-Border Tax Rulings
Jan 12, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
Netherlands Transposes EU Exchange of Information Amendments Regarding Tax Rulings
Jan 10, 2017
Netherlands to Negotiate Protocol to Pending Tax Treaty with Malawi
Jan 05, 2017
Dutch Tax Plan 2017 Adopted
Dec 29, 2016
Legislation Incorporating Amendments to Dutch Fiscal Unity Regime Published
Dec 14, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Dutch Tax Treaty Negotiation Plans
Dec 13, 2016
Singapore and the Netherlands Sign Competent Authority Agreement for Exchange of Financial Account Information
Dec 12, 2016
Netherlands Extends First CbC Notification Deadline
Nov 23, 2016
Protocol to Tax Treaty between Germany and the Netherlands to Enter into Force
Nov 14, 2016
Advocate General Opinion Issued on Belgian Withholding Tax on Dividends Paid to Dutch Parent Subject to Zero Rate of Tax
Oct 28, 2016
Andorra Negotiating Tax Treaties with Austria, Belgium, Cyprus, and the Netherlands
Oct 04, 2016
Dutch Tax Plan 2017 Presented
Sep 21, 2016
Brazil Adds Ireland to Black List and Austrian Holding Companies to Grey List
Sep 16, 2016
SSA between China and the Netherlands Signed
Sep 15, 2016
Swiss Federal Court Overturns Lower Court Decision Rejecting Dutch Request for Bank Account Holder Details
Sep 14, 2016
Legislation to Implement Amendments of the EU Directive for the Automatic Exchange of Tax Rulings Submitted to Dutch Parliament
Sep 09, 2016
Russia Clarifies Effect of Thin Cap Rules on Taxation of Interest Payments to Related Party under Tax Treaty with the Netherlands
Sep 07, 2016
Silicon Valley Tax Directors Group Urges Dutch Government to Maintain Current Tax Regime
Sep 01, 2016
Tax Treaty between Ethiopia and the Netherlands has Entered into Force
Sep 01, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Indian Tribunal Holds Domestic Royalty Definition under Income Tax Act Not Applicable under Tax Treaty with Netherlands
Jul 25, 2016
Netherlands Recovers State Aid from Starbucks
Jul 22, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
European Commission Publishes Public Version of Decision on State Aid Implemented by the Netherlands to Starbucks
Jun 29, 2016
Corporate Income Tax Rate in the Netherlands could be significantly reduced for next year
Jun 27, 2016
Update - Germany Approves Protocol to Tax Treaty with the Netherlands
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
TIEA between the Netherlands and Uruguay has Entered into Force
Jun 20, 2016
Protocol to SSA between Morocco and the Netherlands Signed
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
India Intends to Revise Tax Treaty with the Netherlands
May 24, 2016
Netherlands Launches Public Consultation on Amendments to Innovation Box
May 23, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Dutch Court Holds Non-Discrimination Provision of Treaty with Israel May be Used as Claim for Fiscal Unity of Dutch Subsidiaries
May 13, 2016
Netherland and Norway Sign MoU on Automatic Exchange of Information in Tax Matters
Apr 27, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Uruguay Ratifies TIEA with the Netherlands
Apr 25, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Ukraine Planning to Negotiate Protocols to the Tax Treaties with Austria, Belgium, the Netherlands, the United Kingdom and Switzerland
Apr 06, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Dutch Supreme Court Issues Decision on whether Dividends Withholding Tax Results in a Restriction on the Free Movement of Capital
Mar 08, 2016
Protocol to the SSA between the Netherlands and the Philippines has Entered into Force
Mar 03, 2016
The Netherlands to Launch Consultation on Amending the Innovation Box Regime
Mar 01, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission to Investigate IKEA Tax Structuring
Feb 17, 2016
Supreme Court Advocate General Finds Wealth Tax Incompatible with Right to Property
Feb 17, 2016
Protocol to the SSA between Chile and the Netherlands to Enter into Force
Feb 11, 2016
Netherlands to Request Removal from Brazil's Grey List
Feb 03, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
New Income Tax Arrangement between the Netherlands and Sint Maarten to Enter into Force
Jan 21, 2016
Protocol to the Tax treaty between Germany and the Netherlands Signed
Jan 21, 2016
Dutch IP Regime to be Amended based on BEPS Project Outcomes
Jan 20, 2016
Netherlands Investment and R&D Deduction Incentives for 2016
Jan 13, 2016
MoU on Automatic Information Exchange between Georgia and the Netherlands has Entered into Force
Jan 08, 2016
Netherlands Individual Income Tax Brackets and Rates for 2016
Jan 07, 2016
The Netherlands Issues Regulations on CbC Reporting Requirements
Jan 05, 2016
Dutch Holding Companies without Sufficient Economic Substance Reincluded in Brazil's Grey List
Dec 29, 2015
Dutch Tax Plan for 2016 Approved by Parliament including CbC Reporting Requirements
Dec 28, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Indian Tribunal Holds that Make Available Clause Concerning Fees for Technical Services may be Incorporated by MFN Clause of the India-Dutch Tax Treaty
Dec 16, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Dutch Court Holds that MFN Clause Regarding Dividends in Netherlands-South Africa Treaty Triggered by Signing of Protocol to South Africa-Sweden Tax Treaty
Dec 09, 2015
Netherlands Announces it will Appeal Starbucks State Aid Decision
Dec 02, 2015
New Tax Treaty between Egypt and the Netherlands under Negotiation
Nov 27, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
EU Commission Looking into Dutch State Aid Issues Concerning Microsoft, GlaxoSmithKline and Others
Nov 04, 2015
Tax Treaty between Germany and the Netherlands to Enter Into Force
Oct 28, 2015
Legislation Amending Dutch Fiscal Unity Regime Sent to Parliament
Oct 23, 2015
EU Commission Announces Decision that Illegal Tax Advantages were Provided in FIAT and Starbucks State Aid Cases
Oct 22, 2015
Tax Treaty between Liechtenstein and the Netherlands to be Negotiated
Oct 21, 2015
Dutch Tax Arrangement with Curaçao to Enter into Force
Oct 15, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
New MoU on Automatic Exchange of Information Signed between Australia and the Netherlands
Oct 01, 2015
Update - Additional Measures of Dutch Tax Plan 2016
Sep 18, 2015
Dutch Tax Plan and Other Measures for 2016 include Individual Income Tax Cuts and Implementation of CbC Reporting
Sep 16, 2015
Dutch Lower House Approves Tax Arrangement with Curaçao
Sep 15, 2015
The Netherlands to Implement New Arrangement for the Avoidance of Double Taxation with Sint Maarten
Sep 02, 2015
Update - Protocol to the Tax Treaty between Indonesia and the Netherlands
Aug 12, 2015
Protocol to the Tax Treaty between Indonesia and the Netherlands Signed
Aug 07, 2015
Update -Tax Treaty between Kenya and the Netherlands
Jul 29, 2015
Tax Treaty between Kenya and the Netherlands Signed
Jul 27, 2015
Update - New Tax Treaty between the Netherlands and Zambia
Jul 23, 2015
New Tax Treaty between the Netherlands and Zambia Signed
Jul 21, 2015
Germany and the Netherlands Sign MoU for the Exchange of Information Regarding Tax Rulings
Jul 16, 2015
Netherlands Cancels Plans for Reducing Application of Reduced VAT Rate
Jul 07, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
Netherlands' General Tax Reform Plans
Jun 26, 2015
The Netherlands Concludes Negotiations to Add Anti-Abuse Provisions to Treaties with Five Countries
Jun 25, 2015
Netherlands Supreme Court Rules Business Motive Test Applies to all Transactions Involved in the Re-Routing of Offshore Funds
Jun 23, 2015
Netherlands Considering Reducing Application of Reduced VAT Rate
Jun 19, 2015
New Tax Treaty between the Netherlands and Zambia to be Signed
Jun 18, 2015
Update - New Tax Treaty between Germany and the Netherlands
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Malta and the Netherlands Terminate SSA
Jun 02, 2015
Netherlands Approves Ratification of Tax Treaty with Germany
May 29, 2015
Update - Tax Treaty between Malawi and the Netherlands
May 14, 2015
Ireland Announces the Negotiation of Tax Treaties with Azerbaijan, Ghana, Jordan, Kazakhstan and the Netherlands
May 08, 2015
Bank Double Taxation Agreement between the Netherlands and the UK Enters into Force
May 01, 2015
Tax Treaty between Malawi and the Netherlands Signed
Apr 21, 2015
Tax Treaty between Kyrgyzstan and the Netherland under Negotiation
Apr 20, 2015
U.K. Issues Ratification Order for the Bank Tax Double Taxation Agreement with the Netherlands
Feb 25, 2015
The Netherlands Publishes New Regulations on Withholding Tax Certificates
Feb 09, 2015
New Dutch Decree on Group Taxation Issued
Jan 06, 2015
Netherlands Tax Treaty Negotiations for 2015
Jan 02, 2015
Update - European Commission Investigation into Alleged State Aid Provided by the Netherlands to Starbucks
Nov 20, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Brazilian Court Rules on Compatibility of Brazilian CFC Rules and Tax Treaties with the Netherlands and Argentina
Oct 27, 2014
Protocol to the Tax Treaty between Ethiopia and the Netherlands Signed
Oct 10, 2014
Bulgaria to Sign New Tax Treaty with the Netherlands
Oct 07, 2014
Update - European Commission Launches Investigation into Transfer Pricing Arrangements of Apple, Starbucks, and Fiat
Oct 01, 2014
Netherlands 2015 Budget Presented - Includes No Major Tax Changes
Sep 16, 2014
Update - New Tax Treaty between China and the Netherlands to Enter into Force
Aug 07, 2014
Protocol to the Tax Treaty between the Netherlands and Belgium Under Negotiation
Jul 21, 2014
Protocol to the Tax Treaty between the Netherlands and Bulgaria Under Negotiation
Jul 21, 2014
Protocol to the Tax Treaty between the Netherlands and Canada Under Negotiation
Jul 21, 2014
Tax Treaty between the Netherlands and Sint Maarten to be Negotiated
Jul 15, 2014
South Korean Supreme Court Issues Decision on Beneficial Ownership for Tax Treaty Benefit Purposes
Jul 15, 2014
Tax Treaty between the Netherlands and Aruba under Negotiation
Jul 14, 2014
The Netherlands Ratifies Tax Treaty with China
Jul 10, 2014
The Netherlands Ratifies Tax Treaty with Ethiopia
Jul 10, 2014
Tax Treaty between Iraq and the Netherlands to be Negotiated
Jul 08, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Automatic Information Exchange MOU between the Netherlands and Argentina has Entered into Force
Jun 30, 2014
Netherlands Publishes New Guidelines for Advance Tax Rulings and Pricing Agreements
Jun 23, 2014
ECJ Issues Decision that Dutch Fiscal Unity Regime is Not Compliant with EU Law
Jun 13, 2014
European Commission Launches Investigation into Transfer Pricing Arrangements of Apple, Starbucks, and Fiat
Jun 11, 2014
New Tax Treaty between the Netherlands and Zambia Under Negotiation
May 30, 2014
New Protocol to the Tax Treaty between Belgium and the Netherlands Under Negotiation
May 22, 2014
Automatic Information Exchange MOU between the Netherlands and Argentina Signed
May 20, 2014
New Tax Treaty between the Netherlands and Zambia Under Negotiation
May 12, 2014
Netherlands to Disallow Deductions of Foreign Fines
May 02, 2014
Russia and the Netherlands Plan to Negotiate tax Treaty Revisions
Apr 30, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between India and Netherlands – Indian advance ruling: payment to a non-resident for consultancy services is not fees for technical service
Mar 14, 2014
New substance requirements in effect
Feb 01, 2014
Treaty between Russia and Netherlands – MoF clarifications on tax treatment applicable to interest received by a Dutch branch
Feb 01, 2014
Treaty between Malawi and Netherlands – terminated
Jan 01, 2014
Protocol to treaty between Netherlands and United Kingdom enters into force
Jan 01, 2014
Tax Plan for 2014 gazetted
Dec 31, 2013
R&D deduction increased for 2014
Dec 31, 2013
New decree on arm's length principle published
Dec 31, 2013
Draft legislation on compartmentalization amended
Dec 31, 2013
Treaty between Curaçao and Netherlands signed
Dec 31, 2013
Agreement on text of new bilateral arrangement for avoidance of double taxation between the Netherlands and Curaçao
Dec 31, 2013
Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax
Dec 25, 2013
Protocol to treaty between Netherlands and Norway enters into force
Dec 25, 2013
Treaty between Russia and Netherlands – clarifications on income obtained by Dutch parent company due to reduction of its shareholding in Russian subsidiary
Dec 25, 2013
Draft Bill amending Tax Plan 2014 published
Dec 02, 2013
Amended Budget for 2014 presented
Dec 02, 2013
Bill on other fiscal measures – measures on international anti-avoidance proposed
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Bill on other fiscal measures presented to parliament
Dec 02, 2013
Draft legislation on compartmentalization – submitted
Dec 02, 2013
Netherlands government council agrees to combat international tax avoidance
Dec 02, 2013
District Court Gelderland decides that brokerage fees are not deductible
Nov 12, 2013
Protocol to treaty between Belgium and Netherlands enters into force
Nov 12, 2013
Temporary accelerated depreciation introduced – further details
Sep 16, 2013
Protocol to treaty between Czech Republic and Netherlands enters into force
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Compartmentalization of income to be codified
Jul 29, 2013
Protocol to treaty between Netherlands and United Kingdom – signed and details
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Supreme Court decides that amount of released dividend withholding tax liability must be added to the taxable profits for corporate income tax purposes
Jun 27, 2013
Updated annex to Decree on classification of foreign entities published
Jun 27, 2013
Treaty between Netherlands and China (People's Rep.) – signed and details
Jun 27, 2013
Protocol to treaty between Netherlands and Norway – details
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Decree on non-deductible interest published
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Protocol to treaty between Netherlands and Norway signed
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Supreme Court: alienation costs for the sale of a substantial shareholding are not deductible
May 06, 2013
Council of Ministers adopts proposal to extent statute of limitation period with respect to domestic income from 5 to 12 years
May 06, 2013
1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Decree concerning restriction of interest deductibility for participations published
Mar 25, 2013
Modification to Decree on thin capitalization published
Feb 10, 2013
Tax Plan for 2013 gazetted
Feb 10, 2013
Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV
Feb 10, 2013
Protocol to treaty between Netherlands and India enters into force
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Supreme Court – Reinvestment reserve of subsidiary taxable at level of parent company in fiscal unity
Feb 09, 2013
Tax Plan for 2013: amendments presented to parliament
Feb 09, 2013
Protocol to treaty between Netherlands and Czech Republic – details
Feb 09, 2013
Netherlands Supreme Court: AG opines on application of participation exemption to formerly non-exempt dividends
Dec 02, 2012
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
Dec 02, 2012
Tax Plan 2013: Amendments to Bill on other fiscal measures presented to parliament.
Dec 02, 2012
Netherlands to sign agreement with the US with respect to FATCA
Dec 02, 2012
Draft Decree concerning restriction of interest deductibility for participations
Dec 02, 2012
Protocol to treaty between Czech Republic and Netherlands signed
Dec 02, 2012
Clarification of valuation of stock options issued with lock-up clause published
Oct 23, 2012
Supreme Court: AG opines that partial taxation of cessation profits is possible
Oct 23, 2012
Supreme Court: Joint venture considered "group" subject to thin capitalization rules
Oct 23, 2012
Statute of limitations extended and possibility to correct a tax assessment simplified
Oct 23, 2012
Tax plan 2013: Tax collection measures
Oct 23, 2012
Tax Plan for 2013 presented to parliament – details
Oct 23, 2012
Tax Plan for 2013 presented to parliament.
Oct 23, 2012
Treaty between Ethiopia and Netherlands – details
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
1980 treaty between UK and Netherlands – Supreme Court decides that pro-rata attribution of business profit exemption is not incompatible with EU freedom of establishment
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides participation exemption does not apply to currency gains derived on domestic participation
Jul 29, 2012
Upper House adopts Bill to simplify limited liability company legislation
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Budget 2013 – Lower House approves draft legislation
Jul 29, 2012
Protocol to treaty between Netherlands and India – details
Jul 29, 2012
Budget for 2013 – Fiscal measures presented to parliament
Jul 25, 2012
Interest rate for tax refund and collection of taxes to be lowered
Apr 17, 2012
Treaty between Netherlands and Oman enters into force
Feb 01, 2012
Protocol to treaty between Barbados and Netherlands enters into force
Dec 22, 2011
Treaty between Netherlands and Japan enters into force
Dec 22, 2011
Tax agreement between Hong Kong and Netherlands – clarification on effective dates
Nov 24, 2011
Treaty between Netherlands and Switzerland enters into force
Nov 24, 2011
Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends
Nov 24, 2011
Interest rate for a tax refund an collection of taxes to be increased
Jun 21, 2011
Treaty between Netherlands and United Kingdom enters into force
Feb 28, 2011
Treaty between Netherlands and Saudi Arabia enters into force
Jan 09, 2011
Treaty between Panama and Netherlands – details
Jan 09, 2011
Tax plan for 2011 – details
Oct 26, 2010
Treaty between Netherlands and Tunisia: expiration of tax sparing credit
Oct 26, 2010
2010 Treaty between Netherlands and Japan – details
Sep 06, 2010
Treaty between Netherlands and Tunisia: Netherlands announces expiration of tax sparing credit
Aug 23, 2010
Treaty between Netherlands and United Arab Emirates enters into force
Jun 13, 2010
Treaty between Netherlands and Hong Kong – details
Apr 26, 2010
Treaty between Netherlands and Switzerland – details
Apr 26, 2010
Tax plans for 2010 – MoF press release published
Jan 20, 2010
Treaty between Netherlands and Bahrain will enter into force
Jan 20, 2010
Protocol to treaty between Netherlands and Barbados – details (withholding tax)
Jan 20, 2010
Protocol to treaty between Netherlands and Mexico enters into force
Jan 20, 2010
Treaty between Netherlands and Qatar enters into force
Jan 20, 2010
Lower House adopts tax plan for 2010 and bill to relax conditions for application of participation exemption, and to expand dividend withholding tax exemption
Dec 21, 2009
Tax plans for 2010 amended
Dec 21, 2009
Treaty between Netherlands and Oman – details
Dec 21, 2009
Bill to relax conditions for application of participation exemption, and to expand dividend withholding tax exemption
Nov 20, 2009
Tax plan for 2010 – details
Oct 11, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Upper House adopts bill on fiscal stimulus package and other fiscal measures
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Public consultation document on division of corporate income tax burden and tax treatment of interest published
Jul 16, 2009
Lower House adopts economic stimulus package
Jul 16, 2009
Protocol to treaty between Luxembourg and Netherlands signed
Jul 16, 2009
Decree on avoidance of double taxation amended to combat group structures to increase credit for foreign withholding tax on interest
Jun 07, 2009
Protocol to treaty between Netherlands and Austria enters into force
Jun 07, 2009
Protocol to treaty between Netherlands and Estonia enters into force
Jun 07, 2009
Lower Court of Haarlem: Withholding tax on dividends paid by Dutch subsidiary to Canadian parent company compatible with EC law
May 13, 2009
Protocol to treaty between Estonia and Netherlands ratified
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Protocol to treaty between Austria and Netherlands – approved by Austrian parliament
Apr 10, 2009
Amending protocol to treaty between Mexico and Netherlands – details
Feb 22, 2009
Upper House approves Tax Plan 2009
Jan 23, 2009
Amending protocol to treaty between Mexico and Netherlands signed
Jan 23, 2009
Treaty and amending protocol between Netherlands and South Africa enters into force
Jan 23, 2009
Treaty between the Netherlands and Saudi Arabia – details
Dec 24, 2008
Treaty between Qatar and Netherlands ratified
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Treaty between the Netherlands and Saudi Arabia signed
Nov 04, 2008
Treaty between UK and Netherlands – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
New Decree on avoidance of double taxation under tax treaties published
Aug 30, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty between India and Netherlands – Indian decision on applicability of treaty with regard to additional tax imposed for not complying with transfer pricing rules
Aug 30, 2008
Treaty between Netherlands and Barbados – re-negotiation of Art. 10
Aug 30, 2008
Hague Court of Appeal – EC free movement of capital: In transactions with Netherlands, Netherlands Antilles is third country not overseas territory
Aug 30, 2008
Netherlands
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between France and Netherlands – French Administrative Court of Appeal finds withholding taxes applied to Dutch pension funds contrary to treaty non-discrimination clause and EU free movement of capital
Aug 11, 2008
Financial Court of Münster holds rules on transfer pricing incompatible with EC law
Aug 11, 2008
Treaty between India and Netherlands – Indian decision on taxability of payments for data collection and preparing reports
Aug 11, 2008
Protocol to treaty between Netherlands and Estonia signed and details
Aug 11, 2008
Treaty between the Netherlands and Qatar – details
Aug 11, 2008
Protocol to treaty between Netherlands and South Africa signed and details
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Canada and the Netherlands – Tax Court of Canada Prévost decision on "beneficial owner" – details
Jul 27, 2008
Treaty between Germany and the Netherlands – Germany's Federal Financial Court rules on qualification of dividends from third countries paid to Dutch PE of German GmbH
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty negotiating priorities for 2008
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Lower Court Haarlem rules that exit tax following transfer of place of effective management to UK compatible with freedom of establishment
May 14, 2008
Treaty between Canada and the Netherlands – Prévost decision on beneficial ownership
May 14, 2008
Treaty between the Netherlands and Bahrain signed
May 14, 2008
Treaty between the Netherlands and Qatar signed
May 14, 2008
Treaty between the Netherlands and Australia – negotiations
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Discrimination according to place of establishment under Dutch group taxation regime held compatible with EU law
Mar 16, 2008
Agreements on exchange of information and mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption with Jersey – entry into force
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Treaty between Qatar and Netherlands initialed
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Netherlands Supreme Court holds that dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)
Jan 16, 2008
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
Jan 16, 2008
Lower House approves tax plan 2008
Dec 03, 2007
Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)
Dec 03, 2007
Treaty between Qatar and Netherlands – negotiations
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
EU Commission's State aid decision on Netherlands group finance regime partially nullified
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Bill to simplify limited liability company legislation published
Oct 01, 2007
Treaty between the Netherlands and China – negotiations
Oct 01, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Treaty between the Netherlands and Barbados enters into force
Sep 02, 2007
AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries
Sep 02, 2007
Lower Court of The Hague decided parent company of group not holding company for purposes of Tax Regulation of the Kingdom
Sep 02, 2007
New agreement on organizations eligible for benefits under Art. 35 of Netherlands-US treaty signed
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Upper House adopted bill on introduction of new investment fund regime and amendments to existing regime
Jul 29, 2007
Implementation Bill on fiscal aspects of partnerships submitted to parliament
Jul 29, 2007
Treaty between Belgium and Netherlands – Court of Appeal Ghent holds stock of goods does not constitute PE
Jul 29, 2007
Netherlands restriction on loss compensation under transitional regime compatible with treaty between Netherlands and Italy, EC fundamental freedoms, ECHR Treaty
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Agreement between the Netherlands and Jersey on mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption signed
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Implementing rules for avoidance of double taxation on dividends under tax treaties published
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Dutch Supreme Court decides that Netherlands not obliged to grant credit for Brazilian and Italian withholding tax on interest derived by Belgian PE of Dutch company
Jun 18, 2007
Treaty between the Netherlands and United Arab Emirates – details
Jun 18, 2007
Further reduction of corporate income tax rate announced
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Treaty between Netherlands and Switzerland – negotiations
May 28, 2007
Ministry of Finance clarification on application of thin capitalization rules in the context of tax treaties
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Agreement between Australia and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed
Apr 28, 2007
Treaty between Indonesia and Netherlands – Indonesian Supreme Court Decision on treaty shopping
Apr 28, 2007
Agreement between New Zealand and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed
Apr 28, 2007
Application of Netherlands patent box clarified
Mar 24, 2007
European Commission announces in depth investigation regarding Netherlands group interest box
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Indian decision on whether PE had to be in existence during receipt of income in order to be taxable
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between the Netherlands and Barbados - details
Feb 24, 2007
Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Bill "Work on Profit" adopted by Upper House of Parliament
Jan 15, 2007
Treaty between Netherlands and Barbados signed
Jan 15, 2007
Dutch clarification on credit for withholding tax and application of redistribution
Dec 17, 2006
Budget for 2007 – details
Nov 12, 2006
Parliamentary discussions and amendments to Bill "Work on Profit"
Oct 14, 2006
Parliamentary discussions and amendments to Bill "Work on Profit"
Oct 14, 2006
Protocol to treaty between Netherlands and Greece enters into force
Oct 14, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Amendments to Bill "Work on Profit" announced
Aug 13, 2006
Treaty between France and Netherlands – Code of Conduct (MAP)
Aug 13, 2006
Protocol between Greece and the Netherlands ratified in Greece
Aug 13, 2006
Exchange of information agreement between Isle of Man and the Netherlands – implementation
Aug 13, 2006
On 24 May 2006, the Council of Ministers approved the Bill, "Work on Profit". The Bill provides for the following rate reductions as from 2007:
Jun 14, 2006
Rate reductions announced
May 14, 2006
Netherlands court holds Netherlands-Greece treaty does not require effective taxation for residence
Apr 09, 2006
Details of the protocol between the Netherlands and Greece to the income and capital tax treaty of 16 July 1981, signed on 18 January 2006, have become available.
Mar 16, 2006
Netherlands Ministry of Finance announces tax sparing credit provision under treaty with Malaysia no longer applies
Mar 16, 2006
UKCourt of Appeal decides on residence status of foreign company re inter alia Netherlands-UK treaty
Mar 16, 2006
On 18 January 2006 the Netherlands and Greece signed a protocol to their tax treaty on income and capital of 16 July 1981. Further details are not yet available.
Feb 19, 2006
On 13 December 2005, the Upper House of the Netherlands parliament approved the Tax Proposals for 2006. The amendments under the Tax Proposals for 2006 apply as from 1 January 2006.
Jan 01, 2006
Decision on deductibility of interest paid by Indian branch to Netherlands head office
Jan 01, 2006
It has been reported that on 1 December 2005, the State Secretary of Finance of the Netherlands and the Minister of Finance of the Netherlands Antilles signed an agreement to amend the dividend withholding tax rates under the Tax Regulation for the Kingdom (TRK).
Jan 01, 2006
Netherlands clarifies application of (i) tax treaty with Switzerland; (ii) savings agreement between EU and Switzerland
Jan 01, 2006
More details have become available with respect to the new Netherlands-South Africa tax treaty and protocol on income and capital of 10 October 2005.
Dec 06, 2005
German Federal Tax Court reverses its case law denying refund of dividend withholding tax to interposed Netherlands holding companies
Nov 09, 2005
Further tax agreement between Isle of Man and the Netherlands signed and commitment to a comprehensive tax treaty made
Nov 09, 2005
Netherlands dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with EU law
Nov 09, 2005
The Netherlands Ministry of Foreign Affairs has stated in a press release that the Netherlands and South Africa signed a new income and capital tax treaty on 10 October 2005. Once in force, the new treaty will replace the current Netherlands-South Africa income tax treaty of 15 March 1971. The intention of the new treaty is to bring matters into line with the fiscal developments in both states. The text of the new treaty is not yet available, but the press release indicates the details summarized below regarding the new treaty.
Nov 09, 2005
The general corporate income tax rate will be reduced to 29.6% in 2006 and 29.1% in 2007 (2005: 31.5%). In addition, the tax rate on profits up to EUR 22,689 will be reduced to 25.5% in 2006 and 24.5% in 2007 (2005: 27%).
Oct 16, 2005
The Protocol of 7 April 2004 to the France-Netherlands tax treaty, signed on 16 March 1973, entered into force on 24 July 2005. France notified the entry into force of the treaty by way of Decree 2005-1077 of 23 August 2005, published in Official Journal No. 203 of 1 September 2005. The treaty will generally apply retroactively to tax years or periods starting on or after 1 April 2004. The Protocol provides that the Netherlands maintains taxing rights with respect to KLM (Royal Dutch Airlines) after merger with Air France
Oct 16, 2005
Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula
Oct 16, 2005
The South African Ministry of Finance announced that a new tax treaty between South Africa and the Netherlands will be signed on 10 October 2005. Once signed and in force, the new treaty will generally replace the South-Africa income tax treaty signed on 15 March 1971. Further details of the treaty will be reported subsequently.
Oct 16, 2005
The Indonesian Director General of Taxation on 1 June 2005 issued Circular Letter SE-17/PJ.2005 establishing under the 2002 Indonesia-Netherlands tax treaty on income a withholding tax of 10% on interest paid to Netherlands residents.
Aug 03, 2005
The Netherlands State Secretary for Finance published Decree IFZ2005/546M on 6 July 2006 concerning the application of the 1992 income tax treaty between The Netherlands-United States to hybrid entities.
Aug 03, 2005
The Dutch Upper House approved the proposal to reduce the corporate income tax rate from 34.5% to 31.5% on 14 December 2004. The corporate income tax rate on profits up to EUR 22,689 has been reduced from 29% to 27%. The reduced rates apply from 1 January 2005.
Jan 19, 2005
The protocol of 8 March 2004 to the 1992 income tax treaty between the United States and the Netherlands entered into force on 28 December 2004. The protocol will generally be effective for taxable periods beginning on or after 1 January 2005, and the provisions of the protocol relating to withholding taxes will be effective for amounts paid or credited on or after 1 February 2005. Persons that were entitled to greater benefits under the US-Netherlands treaty before it was modified by the protocol of 8 March 2004 may elect for the application of the old provisions for a period of 12 months from the date on which the protocol provisions became effective.
Jan 19, 2005
The protocol has been ratified by both states but has not yet entered into force. However, it is expected that the exchange of ratification instruments will take place timely as a result of which the protocol will be effective as from 1 January 2005.
Sep 07, 2004