Netherlands Tax News

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

4 November 2008

Treaty between UK and Netherlands – details

4 November 2008

Treaty between the Netherlands and Saudi Arabia signed

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

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

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

Protocol to treaty between Netherlands and Estonia signed and details

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

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

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

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

21 June 2008

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

21 June 2008

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

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

Treaty negotiating priorities for 2008

21 June 2008

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

21 June 2008