Orbitax Tax News & Alerts
Netherlands's Tax news & updates from Orbitax and partners
Netherlands Tax News
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Agreement between the Netherlands and Jersey on mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption signed
International tax conference on CCCTB held in Berlin
Treaty between the Netherlands and United Arab Emirates – details
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
Implementing rules for avoidance of double taxation on dividends under tax treaties published
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Treaty between Netherlands and Switzerland – negotiations
Ministry of Finance clarification on application of thin capitalization rules in the context of tax treaties
Revised Commentary on Article 7 of OECD Model released
Further reduction of corporate income tax rate announced
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Agreement between Australia and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed
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
Treaty between Indonesia and Netherlands – Indonesian Supreme Court Decision on treaty shopping
Final Report on Improving the Resolution of Tax Treaty Disputes
Application of Netherlands patent box clarified
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
European Commission announces in depth investigation regarding Netherlands group interest box
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Indian decision on whether PE had to be in existence during receipt of income in order to be taxable
Treaty between the Netherlands and Barbados - details
Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced
Report on Attribution of Profits to PEs released
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Treaty between Netherlands and Barbados signed
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
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