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.

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Zero VAT rate for seagoing vessels changed as of January 1, 2019: additional rules published

November 26, 2018

The change to the zero VAT rate for the delivery and provisioning of seagoing vessels and the performance of services to seagoing vessels had already been announced in the 2018 Tax Plan and was origin ...

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