- Orbitax

Netherlands Tax News

Report on Attribution of Profits to PEs released

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Treaty between Netherlands and Barbados signed

15 January 2007

Bill "Work on Profit" adopted by Upper House of Parliament

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Dutch clarification on credit for withholding tax and application of redistribution

17 December 2006

Budget for 2007 – details

12 November 2006

Parliamentary discussions and amendments to Bill "Work on Profit"

14 October 2006

Protocol to treaty between Netherlands and Greece enters into force

14 October 2006

Parliamentary discussions and amendments to Bill "Work on Profit"

14 October 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

Amendments to Bill "Work on Profit" announced

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Exchange of information agreement between Isle of Man and the Netherlands – implementation

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

Treaty between France and Netherlands – Code of Conduct (MAP)

13 August 2006

Protocol between Greece and the Netherlands ratified in Greece

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

On 24 May 2006, the Council of Ministers approved the Bill, "Work on Profit". The Bill provides for the following rate reductions as from 2007:

14 June 2006

Rate reductions announced

14 May 2006

Netherlands court holds Netherlands-Greece treaty does not require effective taxation for residence

9 April 2006

Netherlands Ministry of Finance announces tax sparing credit provision under treaty with Malaysia no longer applies

16 March 2006

Details of the protocol between the Netherlands and Greece to the income and capital tax treaty of 16 July 1981, signed on 18 January 2006, have become available.

16 March 2006

UKCourt of Appeal decides on residence status of foreign company re inter alia Netherlands-UK treaty

16 March 2006

On 18 January 2006 the Netherlands and Greece signed a protocol to their tax treaty on income and capital of 16 July 1981. Further details are not yet available.

19 February 2006

Decision on deductibility of interest paid by Indian branch to Netherlands head office

1 January 2006

Netherlands clarifies application of (i) tax treaty with Switzerland; (ii) savings agreement between EU and Switzerland

1 January 2006

On 13 December 2005, the Upper House of the Netherlands parliament approved the Tax Proposals for 2006. The amendments under the Tax Proposals for 2006 apply as from 1 January 2006.

1 January 2006

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