OrbitaxSupreme Court decides that amount of released dividend withholding tax liability must be added to the taxable profits for corporate income tax purposes
|Approved Changes|Netherlands
On 8 March 2013, the Netherlands Supreme Court (Hoge Raad der Nederlanden) gave its decision in X BV v. the tax administration (No. 12/01597) (recently published) on the inclusion of the amount of released dividend withholding tax liability in the taxable profits for corporate income tax purposes. Details of the case are summarized below.
(a) Facts. The Taxpayer (X BV) from 31 December 200…
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