Articles

New Japan-Netherlands Tax Treaty Takes Effect in 2012

New Japan-Netherlands Tax Treaty Takes Effect in 2012

New Japan-Netherlands Tax Treaty Takes Effect in 2012

12.12.2011 NL law

Related news

29.01.2020 NL law
Staatsfondsen uit de Golfregio gehinderd in een snel veranderende fiscale wereld

Articles - Emile Bongers schreef een artikel waarin hij een aantal fiscale aspecten beschrijft waar staatsfondsen in de praktijk tegenaan lopen bij transacties en investeringen in Nederland. In zijn artikel beperkt hij zich tot staatsfondsen gevestigd in de Golfregio, namelijk Bahrein, Koeweit, Oman, Qatar, Saoedi-Arabië en de Verenigde Arabische Emiraten (de VAE). Dergelijke fondsen investeren jaarlijks, meestal op vertrouwelijke wijze, substantiële bedragen in de Nederlandse economie variërend van infrastructuur- en vastgoedprojecten tot (duurzame) energieprojecten.

Read more

03.02.2020 NL law
CJEU decision on a refund of Dutch dividend withholding tax for foreign investment funds

Short Reads - Dutch dividend withholding tax has been a hot topic the last few years. In 2018 there were discussions on whether the Dutch dividend withholding tax should be abolished or not. One of the arguments to abolish related to the potential risk of the Dutch dividend withholding tax being contrary to EU law. The legislative proposal to abolish Dutch dividend withholding tax was withdrawn, however, the discussions on the potential conflict with EU law remained.

Read more

14.01.2020 NL law
Dutch Supreme Court ruling on Dutch substantial interest rules

Short Reads - On 10 January 2020, the Dutch Supreme Court ruled on an important case whereby a dividend distribution by a Dutch holding company to its Luxembourg corporate shareholder was subject to Dutch corporate income tax based on the Dutch substantial interest rules1. The taxpayer was in this case not successful in relying on either the EU Parent – Subsidiary Directive (the “PSD”) or the argument that such taxation was an infringement of EU law. In this Tax Alert we provide you with a summary of the case and some preliminary observations.

Read more

This website uses cookies. Some of these cookies are essential for the technical functioning of our website and you cannot disable these cookies if you want to read our website. We also use functional cookies to ensure the website functions properly and analytical cookies to personalise content and to analyse our traffic. You can either accept or refuse these functional and analytical cookies.

Privacy – en cookieverklaring