17th FEM Netherlands Chapter event
On 21 April 2015 Meijburg & Co will host the 17th FEM Netherlands Chapter event! Topics are: The international allocation rules with respect to taxation of employment income. When…
Read moreCourt of Justice of the European Union issues...
The CJEU ruled that this is not the case unless it appears that the flat-rate 30% reimbursement were systematically to give rise to a net overcompensation in respect of the extra expenses…
Read moreDutch Tax and Customs Administration experien...
Clients who receive a hard copy assessment (or have recently received one) and do not receive (or have not received) notification from us about this although they normally do so, are…
Read moreMinistry of Finance’s position on impact of S...
According to the Ministry of Finance, the Skandia judgment does not apply in the Netherlands.…
Read moreInternational Tax Newsletter - January 2015
Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…
Read moreAdvocate General at the Court of Justice of t...
The case is important for the scope of the insurance exemption for VAT purposes.…
Read moreAgreement on implementation package for count...
On February 6, 2015 the OECD announced that the OECD and G20 countries had reached agreement on an implementation package for country-by-country reporting in 2016 and a related…
Read moreSupreme Court maintains 8.3% dividend withhol...
The Supreme Court ruled that the 8.3% dividend withholding tax pursuant to the Tax Regulations for the Kingdom of the Netherlands (Belastingregeling voor het Koninkrijk, “BRK”) is not…
Read moreNew Dutch regulations require four-yearly ren...
Under the new regulations, approvals for a reduction or exemption of Dutch dividend withholding tax at source that are issued by the Dutch Tax and Customs Administration pursuant to Dutch…
Read moreFS Tax Newsletter Issue 18 | February 2015
Dear FS professional, The year 2015 started with many developments which (may) affect the financial services industry. This edition of the FS Tax Newsletter therefore provides an…
Read moreEuropean Court of Justice decision on “Marks ...
On February 3, 2015, the Court of Justice of the EU rejected the Commission’s complaints against the United Kingdom regarding the compatibility of the UK’s cross-border group relief…
Read moreUS business tax proposals
The proposed change in taxation of the foreign earnings of US companies, from a system of deferral into a minimum tax on a current basis, is a response to the offshore accumulation of…
Read moreCaptive insurance companies: not insured for ...
Lower courts have recently ruled in favor of the Dutch Tax Authorities in combating captives. As a result of this, we have noticed that, in its audits, the Dutch Tax Authorities is…
Read moreThe Financial Transaction Tax (FTT) – update ...
Ministers of 10 EU Member States issued a joint statement to give a fresh impetus to a financial transaction tax (FTT).…
Read moreDutch Guidance on FATCA Published
On Thursday 22 January 2015 the highly anticipated Dutch guidance on the Foreign Account Tax Compliance Act (“FATCA”) was published by the Dutch Ministry of Finance. This…
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