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Searching Content indexed under Income Tax by De Brauw Blackstone Westbroek N.V. ordered by Published Date Descending.
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1
Trends I Netherlands Moves Away From Fiscal Offshore Industry
The Netherlands is slowly but surely steering away from facilitating the use of its corporate income tax system by companies that are set up merely to obtain tax benefits.
Netherlands
27 Feb 2017
2
Dutch Tax Plan 2017: What Will Change?
On 20 September 2016, the Dutch government presented the 2017 Tax Bill together with several other legislative proposals.
Netherlands
20 Oct 2016
3
EcoFin Council Adopts Anti-Tax Avoidance Directive (ATAD) Without Switch-Over Clause
The EU Ecofin Council reached unanimous agreement on 12 July 2016 on the Anti-Tax Avoidance Directive (ATAD).
European Union
20 Jul 2016
4
Netherlands Proposes Modifications To Interest Deductibility Provisions
The Dutch Ministry of Finance has launched a public consultation about the revision of certain statutory limitations on the deductibility of interest for Dutch corporate income tax purposes.
Netherlands
19 Jul 2016
5
Dutch Government Gives Guidance On Dividend Withholding Tax Refund For Foreign Shareholders
The Dutch State Secretary of Finance has issued, in his executive capacity, a decree outlining his views on the Dutch dividend withholding tax refund for foreign corporate and individual portfolio shareholders of Dutch companies.
Netherlands
21 Jun 2016
6
Highest Dutch Court Opens Door To Dividend Withholding Tax Refund For Foreign Shareholders
Following the recent ECJ decisions in Miljoen, Société Général and X, the Dutch Supreme Court recently provided further guidance on how to calculate the Dutch dividend withholding tax refund...
Netherlands
21 Jun 2016
7
European Commission Proposes Public Tax Reporting By Multinationals
As part of its fight against corporate tax planning by multinational enterprises (MNEs), the European Commission has issued yet another proposal for country-by-country reporting for all large EU and non-EU multinationals with activities in the EU.
Netherlands
18 May 2016
8
EU Shifts Gears On Fighting Corporate Tax Avoidance
The EU is about to take the next big step in its fight against corporate tax avoidance with the publication of the anti-BEPS (base erosion and profit shifting) proposals.
European Union
18 Feb 2016
9
Conditions Relaxed For Dutch Master-Feeder LP And Mutual Investment Fund Structures
The Dutch State Secretary of Finance has issued amended decrees on the Dutch tax treatment of limited partnerships (LPs) and funds for joint account (FGRs).
Netherlands
17 Jan 2016
10
European Commission Puts Netherlands On Notice Regarding Its Tax Treaty With Japan
The European Commission asked the Netherlands on 19 November to amend the limitation on benefits (LOB) provision in the existing Dutch-Japanese tax treaty.
Netherlands
14 Dec 2015
11
EU Combats International Tax Planning: The Amended Parent Subsidiary Directive
You have probably read about the OECD's comprehensive base erosion and profit shifting (or BEPS) action plan aimed at tackling undesirable international tax planning by corporates.
European Union
14 Dec 2015
12
Dutch Tax Bill 2016: What Will Change?
The Dutch government presented its Tax Bill 2016 on 15 September 2016. Three elements of this bill could specifically affect multinationals, international investors and investment funds with Dutch headquarters or group companies:
Netherlands
21 Oct 2015
13
Luxembourg Bill Implements Anti-Abuse And Anti-Hybrid Rules For EU Intra-Group Dividends
Luxembourg recently published a bill to implement the new anti-hybrid rule and the general anti-abuse rule (GAAR) of the EU Parent Subsidiary Directive (PSD).
Netherlands
14 Sep 2015
14
Commercial Reasons Required For Debt Financing, Even In Acquisitions
Recent case law illustrates the need for companies to carefully consider the risk of interest deductions being disallowed if they use a related party debt to fund an acquisition through a Dutch holding company.
Netherlands
8 Jul 2015
15
No Fixed Tax-Free Allowance For Expatriate Employees Living Close To Dutch Border
The European Court of Justice recently ruled that the Netherlands may restrict the 30% fixed tax-free allowance for expatriate costs to employees living more than 150 kilometres from the Dutch border.
Netherlands
20 Apr 2015
16
New Rules Widen Taxation Of Indirect Transfers Of Chinese Assets And Clarify Tax Avoidance
The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from indirect transfers of Chinese assets.
China
20 Mar 2015
17
More Flexibility For Structuring Fiscal Investment Institutions
The Dutch Ministry of Finance issued a revised decree on 28 February 2014 which offers more flexibility for structuring FBIs.
Netherlands
17 Mar 2014
18
Legal Alert - Dutch 2012 Tax Bill Released
Yesterday, following a leak in the Dutch press of the Dutch Annual Budget papers, the draft 2012 Tax Bill was released.
Netherlands
20 Sep 2011
19
UCITS IV – Amendments In Dutch Tax Laws
The Dutch Finance Minister has submitted to parliament a proposal to amend Dutch tax laws in connection with the implementation of the UCITS IV Directive.
Netherlands
12 May 2011
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