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A Look at the New Japan-Netherlands Income Tax Treaty

A Look at the New Japan-Netherlands Income Tax Treaty

A Look at the New Japan-Netherlands Income Tax Treaty

18.10.2010 NL law

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27.07.2021 NL law
Tax Controversy: Update July 2021

Short Reads - This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report 2020. We will also discuss recent developments in case law regarding the abuse of law concept (fraus legis), and the possibilities to issue a fine to a taxpayer. Finally, we will also make some comments with regard to DAC6.

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