Orbitax Tax News & Alerts
Netherlands's Tax news & updates from Orbitax and partners
Netherlands Tax News
Comments on draft contents of 2008 update to Model Tax Convention published
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
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
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
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Treaty negotiating priorities for 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Treaty between Canada and the Netherlands – Prévost decision on beneficial ownership
Treaty between the Netherlands and Qatar signed
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Treaty between the Netherlands and Australia – negotiations
Treaty between the Netherlands and Bahrain signed
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Lower Court Haarlem rules that exit tax following transfer of place of effective management to UK compatible with freedom of establishment
Discrimination according to place of establishment under Dutch group taxation regime held compatible with EU law
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Agreements on exchange of information and mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption with Jersey – entry into force
OECD released discussion draft on transactional profit methods
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Treaty between Qatar and Netherlands initialed
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
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