Netherlands Tax News
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Treaty between Canada and the Netherlands – Prévost decision on beneficial ownership
Treaty between the Netherlands and Australia – negotiations
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Treaty between the Netherlands and Bahrain signed
Lower Court Haarlem rules that exit tax following transfer of place of effective management to UK compatible with freedom of establishment
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
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
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 issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
OECD released discussion draft on transactional profit methods
Treaty between Qatar and Netherlands initialed
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 – details
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Netherlands Supreme Court holds that dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with free movement of capital
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)
Treaty between Qatar and Netherlands – negotiations
Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)
Lower House approves tax plan 2008
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
EU Commission's State aid decision on Netherlands group finance regime partially nullified
Treaty between the Netherlands and China – negotiations
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