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Netherlands Tax News

Treaty between Belgium and Netherlands – Court of Appeal Ghent holds stock of goods does not constitute PE

29 July 2007

EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends

29 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

Agreement between the Netherlands and Jersey on mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption signed

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Treaty between the Netherlands and United Arab Emirates – details

18 June 2007

Implementing rules for avoidance of double taxation on dividends under tax treaties published

18 June 2007

Dutch Supreme Court decides that Netherlands not obliged to grant credit for Brazilian and Italian withholding tax on interest derived by Belgian PE of Dutch company

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Treaty between Netherlands and Switzerland – negotiations

28 May 2007

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

28 May 2007

Revised Commentary on Article 7 of OECD Model released

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

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

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

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

Application of Netherlands patent box clarified

24 March 2007

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

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

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

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

24 February 2007

Treaty between the Netherlands and Barbados - details

24 February 2007

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

24 February 2007

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