Netherlands Tax News

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

Protocol to treaty between Netherlands and United Kingdom – signed and details

29 July 2013

Compartmentalization of income to be codified

29 July 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Supreme Court decides that amount of released dividend withholding tax liability must be added to the taxable profits for corporate income tax purposes

27 June 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Updated annex to Decree on classification of foreign entities published

27 June 2013

Protocol to treaty between Netherlands and Norway – details

27 June 2013

Treaty between Netherlands and China (People's Rep.) – signed and details

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Protocol to treaty between Netherlands and Norway signed

24 June 2013

Decree on non-deductible interest published

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013