Netherlands Tax News

Protocol to treaty between Netherlands and Estonia enters into force

7 June 2009

Lower Court of Haarlem: Withholding tax on dividends paid by Dutch subsidiary to Canadian parent company compatible with EC law

13 May 2009

Protocol to treaty between Estonia and Netherlands ratified

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Protocol to treaty between Austria and Netherlands – approved by Austrian parliament

10 April 2009

Amending protocol to treaty between Mexico and Netherlands – details

22 February 2009

Upper House approves Tax Plan 2009

23 January 2009

Treaty and amending protocol between Netherlands and South Africa enters into force

23 January 2009

Amending protocol to treaty between Mexico and Netherlands signed

23 January 2009

Treaty between Qatar and Netherlands ratified

24 December 2008

Treaty between the Netherlands and Saudi Arabia – details

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Treaty between UK and Netherlands – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

Treaty between the Netherlands and Saudi Arabia signed

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Netherlands

30 August 2008

Treaty between Netherlands and Barbados – re-negotiation of Art. 10

30 August 2008

New Decree on avoidance of double taxation under tax treaties published

30 August 2008

Hague Court of Appeal – EC free movement of capital: In transactions with Netherlands, Netherlands Antilles is third country not overseas territory

30 August 2008

Treaty between India and Netherlands – Indian decision on applicability of treaty with regard to additional tax imposed for not complying with transfer pricing rules

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

Protocol to treaty between Netherlands and Estonia signed and details

11 August 2008

Treaty between France and Netherlands – French Administrative Court of Appeal finds withholding taxes applied to Dutch pension funds contrary to treaty non-discrimination clause and EU free movement of capital

11 August 2008

Financial Court of Münster holds rules on transfer pricing incompatible with EC law

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Protocol to treaty between Netherlands and South Africa signed and details

11 August 2008