Netherlands Tax News
Ministry of Finance clarification on application of thin capitalization rules in the context of tax treaties
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
Agreement between Australia and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Treaty between Indonesia and Netherlands – Indonesian Supreme Court Decision on treaty shopping
Final Report on Improving the Resolution of Tax Treaty Disputes
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
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Application of Netherlands patent box clarified
European Commission announces in depth investigation regarding Netherlands group interest box
Report on Attribution of Profits to PEs released
Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Treaty between the Netherlands and Barbados - details
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Treaty between Netherlands and Barbados signed
Bill "Work on Profit" adopted by Upper House of Parliament
Dutch clarification on credit for withholding tax and application of redistribution
Budget for 2007 – details
Parliamentary discussions and amendments to Bill "Work on Profit"
Protocol to treaty between Netherlands and Greece enters into force
Parliamentary discussions and amendments to Bill "Work on Profit"
Exchange of information agreement between Isle of Man and the Netherlands – implementation
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Treaty between France and Netherlands – Code of Conduct (MAP)
Protocol between Greece and the Netherlands ratified in Greece
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