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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News

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België-Nederland Nieuwsbrief | April 2023

April 25, 2023
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.
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Tax Update Shipping & Offshore - April 2023

April 5, 2023
This is the second Tax Update for the Shipping & Offshore sector for 2023.
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EU Commission: homeworkers may also work from home up to a maximum of 49% after July 1, 2023 without consequences for their social security position

April 5, 2023
In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is es ...
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Nieuwsbrief WOZ en gemeentelijke heffingen – Maart 2023

March 31, 2023
De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.
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NL-Africa Tax Newsletter – March 2023

March 30, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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Supreme Court: meal delivery drivers Deliveroo were employees

March 27, 2023
Deliveroo’s meal delivery drivers were contracted on the basis of an employment contract. That is the opinion of the Supreme Court, in line with the earlier judgment by the Court of Appeals Amsterdam ...
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Podcast: Navigating the global tax disputes landscape

March 27, 2023
A KPMG global survey on developments and trends in Tax Controversy has shown that companies are seeing a significant increase in tax audits and disputes, and all indications are that tax authorities w ...
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Survey: Navigating the global tax disputes landscape

March 27, 2023
A KPMG global survey on developments and trends in Tax Controversy has shown that companies are seeing a significant increase in tax audits and disputes, and all indications are that tax authorities w ...
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Combatting greenwashing: enabling sustainable choices to consumers

March 23, 2023
A proposal for a Green Claims Directive
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België-Nederland Nieuwsbrief | March 2023

March 23, 2023
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.
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Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

March 13, 2023
The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.
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Clarity and lack of clarity after new Supreme Court judgment on Section 10a CITA 1969

March 7, 2023
The Supreme Court has clearly explained in this judgment how the doctrine of the diversion of funds relates to an entity that fulfills a pivotal financial function within the group.
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