Netherlands Tax News

Treaty between Netherlands and Switzerland – negotiations

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Ministry of Finance clarification on application of thin capitalization rules in the context of tax treaties

28 May 2007

Further reduction of corporate income tax rate announced

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Agreement between Australia and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed

28 April 2007

Agreement between New Zealand and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed

28 April 2007

Treaty between Indonesia and Netherlands – Indonesian Supreme Court Decision on treaty shopping

28 April 2007

Application of Netherlands patent box clarified

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

European Commission announces in depth investigation regarding Netherlands group interest box

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

Indian decision on whether PE had to be in existence during receipt of income in order to be taxable

24 March 2007

Treaty between the Netherlands and Barbados - details

24 February 2007

Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

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

Treaty between Netherlands and Barbados signed

15 January 2007

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

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

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

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