Orbitax Tax News & Alerts
Netherlands's Tax news & updates from Orbitax and partners
Netherlands Tax News
Treaty between India and Netherlands – Indian advance ruling: payment to a non-resident for consultancy services is not fees for technical service
New substance requirements in effect
Treaty between Russia and Netherlands – MoF clarifications on tax treatment applicable to interest received by a Dutch branch
Treaty between Malawi and Netherlands – terminated
Protocol to treaty between Netherlands and United Kingdom enters into force
Treaty between Curaçao and Netherlands signed
R&D deduction increased for 2014
New decree on arm's length principle published
Draft legislation on compartmentalization amended
Agreement on text of new bilateral arrangement for avoidance of double taxation between the Netherlands and Curaçao
Tax Plan for 2014 gazetted
Treaty between Russia and Netherlands – clarifications on income obtained by Dutch parent company due to reduction of its shareholding in Russian subsidiary
Protocol to treaty between Netherlands and Norway enters into force
Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax
Netherlands government council agrees to combat international tax avoidance
Bill on other fiscal measures presented to parliament
Draft legislation on compartmentalization – submitted
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Draft Bill amending Tax Plan 2014 published
Amended Budget for 2014 presented
Bill on other fiscal measures – measures on international anti-avoidance proposed
District Court Gelderland decides that brokerage fees are not deductible
Protocol to treaty between Belgium and Netherlands enters into force
Protocol to treaty between Czech Republic and Netherlands enters into force
Temporary accelerated depreciation introduced – further details
Protocol to treaty between Netherlands and United Kingdom – signed and details
Compartmentalization of income to be codified
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Supreme Court decides that amount of released dividend withholding tax liability must be added to the taxable profits for corporate income tax purposes
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
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