- Orbitax

Netherlands Tax News

Treaty between India and Netherlands – Indian decision on taxability of payments for data collection and preparing reports

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Treaty between the Netherlands and Qatar – details

11 August 2008

Treaty between Canada and the Netherlands – Tax Court of Canada Prévost decision on "beneficial owner" – details

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Treaty between Germany and the Netherlands – Germany's Federal Financial Court rules on qualification of dividends from third countries paid to Dutch PE of German GmbH

27 July 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008

Treaty negotiating priorities for 2008

21 June 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

Treaty between Canada and the Netherlands – Prévost decision on beneficial ownership

14 May 2008

Treaty between the Netherlands and Qatar signed

14 May 2008

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

Treaty between the Netherlands and Australia – negotiations

14 May 2008

Treaty between the Netherlands and Bahrain signed

14 May 2008

European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008

Lower Court Haarlem rules that exit tax following transfer of place of effective management to UK compatible with freedom of establishment

14 May 2008

Discrimination according to place of establishment under Dutch group taxation regime held compatible with EU law

16 March 2008

ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

16 March 2008

ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details

16 March 2008

European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

16 March 2008

European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

16 March 2008

Agreements on exchange of information and mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption with Jersey – entry into force

16 March 2008

OECD released discussion draft on transactional profit methods

8 February 2008

European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008

Treaty between Qatar and Netherlands initialed

8 February 2008

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