We are Stibbe International Tax Planning specialists

Short Reads - On 10th of October, the four political parties that will form the new Dutch government following the election last March – VVD, CDA, D66 and ChristenUnie – reached a coalition agreement. The parties have a tight majority of 76 out of 150 seats in the House of Representatives.  

Short Reads - This section will provide a high level summary of three important developments in Dutch (international) tax law, that may be relevant for your business.

Articles - De internationale en Europese ontwikkelingen in de strijd tegen internationale belastingontwijking hebben een hoge vlucht genomen. In 2013 deed het door de G20 geïnitieerde actieplan van de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) gericht op de bestrijding van Base Erosion and Profit Shifting (BEPS) de discussie omtrent internationale tax planning structuren en transparantie wereldwijd oplaaien.

Speaking slot - On 29 April 2017 Emile Bongers will speak during the annual Asia-Pacific Regional Conference organized by the International Fiscal Association in New Delhi on a panel regarding hot topics in Asia. 

Short Reads - The much awaited Value Added Tax (VAT) system will be introduced in the UAE as from 1 January 2018. Although not each and every detail is known yet (also as e.g. in the UAE the Implementing Regulations have not been published yet), it is expected that VAT will be levied in the UAE and Saudi Arabia as from 1 January 2018, while the other GCC members should follow shortly thereafter (in any event before 1 January 2019). For prior coverage please click here for the link to our VAT alert of 10 May 2016.

Short Reads - The Dutch government has released a consultation document ("the Document") containing a draft bill of law and explanatory memorandum on the EU Anti-Tax Avoidance Directive ("ATAD"; see also our Tax Alert of 23 June 2016 and our Tax Alert of 1 March 2017). The Document precedes the release of the formal bill anticipated in the first quarter of 2018, that should enter into forces per 1 January 2019.

Short Reads - On 16 May 2017, the Dutch Secretary of Finance released a draft legislative proposal regarding changes to the Dutch dividend withholding tax ("DWT") rules for holding cooperatives and BVs/NVs (the "Proposal").

Short Reads - On 16 March 2017, Hong Kong and Belgium signed an Agreement on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance (the “Competent Authority Agreement”).