Netherlands Tax News

Automatic Information Exchange MOU between the Netherlands and Argentina Signed

20 May 2014

New Tax Treaty between the Netherlands and Zambia Under Negotiation

12 May 2014

Netherlands to Disallow Deductions of Foreign Fines

2 May 2014

Russia and the Netherlands Plan to Negotiate tax Treaty Revisions

30 April 2014

Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014

Treaty between India and Netherlands – Indian advance ruling: payment to a non-resident for consultancy services is not fees for technical service

14 March 2014

New substance requirements in effect

1 February 2014

Treaty between Russia and Netherlands – MoF clarifications on tax treatment applicable to interest received by a Dutch branch

1 February 2014

Treaty between Malawi and Netherlands – terminated

1 January 2014

Protocol to treaty between Netherlands and United Kingdom enters into force

1 January 2014

Treaty between Curaçao and Netherlands signed

31 December 2013

R&D deduction increased for 2014

31 December 2013

Draft legislation on compartmentalization amended

31 December 2013

New decree on arm's length principle published

31 December 2013

Agreement on text of new bilateral arrangement for avoidance of double taxation between the Netherlands and Curaçao

31 December 2013

Tax Plan for 2014 gazetted

31 December 2013

Treaty between Russia and Netherlands – clarifications on income obtained by Dutch parent company due to reduction of its shareholding in Russian subsidiary

25 December 2013

Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax

25 December 2013

Protocol to treaty between Netherlands and Norway enters into force

25 December 2013

Netherlands government council agrees to combat international tax avoidance

2 December 2013

Bill on other fiscal measures presented to parliament

2 December 2013

Draft legislation on compartmentalization – submitted

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Draft Bill amending Tax Plan 2014 published

2 December 2013

Amended Budget for 2014 presented

2 December 2013

Bill on other fiscal measures – measures on international anti-avoidance proposed

2 December 2013

District Court Gelderland decides that brokerage fees are not deductible

12 November 2013

Protocol to treaty between Belgium and Netherlands enters into force

12 November 2013

Protocol to treaty between Czech Republic and Netherlands enters into force

16 September 2013

Temporary accelerated depreciation introduced – further details

16 September 2013