Dutch Supreme Court judgment on the crediting of dividend withholding tax
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.
On March 31, 2017 the draft bill on the Registration of Ultimate Beneficial Owners Implementation Act (hereinafter: the bill) was presented for public consultation.
On 29 March 2017, the United Kingdom’s (hereinafter: UK) Prime Minister, Theresa May, invoked Article 50 of the Treaty of the European Union (hereinafter: TEU). This marks the official beginning of th ...
On September 28, 2016, the European Commission presented a proposal to update the current EU dual-use regulation (no. 428/2009) for export control in order to modernize the system “to keep up with new ...
On February 14, 2017 the new Dutch decree on insurance premium tax was published (hereinafter: the decree). This replaces the Dutch decree of February 21, 2014 and contains several changes, which in s ...
The new rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens. In principle, a person applying for a Dutch residence permit cannot choose betwe ...
Within the framework of the Generalized System of Preferences (GSP) a new system for certification of the origin of goods, the Registered Exporter system (REX; Registered Exporter), was implemented on ...
Within the framework of the Generalized System of Preferences (GSP) a new system for certification of the origin of goods, the Registered Exporter system (REX; Registered Exporter), was implemented on ...