Orbitax

Netherlands Tax News

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

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

21 June 2008

Treaty between the Netherlands and Qatar signed

14 May 2008

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

14 May 2008

Treaty between the Netherlands and Australia – negotiations

14 May 2008

Treaty between the Netherlands and Bahrain 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

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

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

16 March 2008

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

16 March 2008

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

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

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

ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

8 February 2008

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

8 February 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Treaty between Qatar and Netherlands initialed

8 February 2008

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

8 February 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

Netherlands Supreme Court holds that dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with free movement of capital

16 January 2008

Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details

16 January 2008

Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)

16 January 2008

Treaty between Qatar and Netherlands – negotiations

3 December 2007

Lower House approves tax plan 2008

3 December 2007

Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)

3 December 2007

EU Commission's State aid decision on Netherlands group finance regime partially nullified

4 November 2007

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