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.

Newsoverview (11)

European Commission publishes proposal for a directive to introduce a common corporate tax framework (BEFIT)

September 20, 2023

This is the third attempt by the European Commission to harmonize the corporate income tax base.

Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023

The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.

Internet consultation on legislative proposal to implement Pillar 2 in the Netherlands

October 25, 2022

The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.

Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

April 6, 2022

The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.

European Commission’s response to the OECD Pillar 2 model rules

December 23, 2021

On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but ...

Report of the Conduit Companies Committee

November 26, 2021

The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe ...

Internet consultation on taxpayer status measure for reverse hybrid entities

March 5, 2021

On March 4, 2021 the Deputy Minister of Finance launched, among other things, a public internet consultation on the taxpayer status measure for ‘reverse hybrid entities’ and several related accompanyi ...

Postponement of the e-commerce EU VAT package to 1 July 2021 confirmed.

July 23, 2020

The postponement of the effective date of the e-commerce EU VAT package to 1 July 2021 has been confirmed by the Council of the EU on 22 July 2020. E-commerce businesses will need to get their data, s ...

Q&A: Tax policy developments for governments and multinationals

July 17, 2020

The European Green Deal suggests that well-designed tax reforms can boost economic growth and help reduce greenhouse gas emissions by ensuring an effective carbon pricing.

Guidelines on Mandatory Disclosure Rules (DAC6) published

July 1, 2020

During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain a ...

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020

Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...

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