International Tax Law News

Q&A: Tax policy developments for governments and multinationals

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

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)

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 ...

Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...

Withholding tax on dividends to low tax jurisdictions as of 2024

The measure will apply to cash flows to countries with a profit tax rate of less than 9% and to countries appearing on the EU blacklist, even if the Netherlands has a tax treaty with these countries. ...

Q&A: Tax policy developments for governments and multinationals

Guidelines on Mandatory Disclosure Rules (DAC6) published

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

Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

Withholding tax on dividends to low tax jurisdictions as of 2024

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