Netherlands submits legislative proposal to implement ATAD postponed
The Secretary of State for Finance has forwarded Letter no. 2018-0000119097 to the Lower House of Parliament on 13th July 2018, announcing that the legislative proposal to implement the EU's Anti-Tax Avoidance (EU) Directive 2016/1164 (2016) (ATAD1)
See MoreNetherlands publishes new transfer pricing decree
The Dutch Ministry of Finance published a new transfer pricing decree nr. 2018-6865 on 22 April 2018, which was published in the State Gazette on 11 May 2018. The Decree is in line with the outcomes of the Base Erosion and Profit Shifting (BEPS)
See MoreNetherlands-Malawi: Dutch Lower House of Parliament approves tax treaty
The Dutch lower house of parliament approved the pending income tax treaty with Malawi on 15th March 2018, signed on 19th April 2015. The treaty enters into force on the last day of the month following the month in which the ratification instruments
See MoreNetherlands: Dutch Council of Ministers approves fiscal policy agenda
The Council of Ministers approved the fiscal policy agenda on a package to combat tax avoidance and tax evasion. The most important changes are summarized below: Corporate Income Tax (CIT) rate: According to the Agenda, the current standard Dutch
See MoreNetherlands: MoF publishes an overview of tax changes for 2018
The Ministry of Finance (MoF) provides an overview of the most important tax changes as of January 1, 2018, which were approved by parliament on 19th December 2017. It concerns changes in the field of income tax, payroll tax, gift and inheritance
See MoreDutch government contingency plans to restrict domestic tax consolidation
On 25 October 2017 the Dutch government announced emergency measures to prevent the Dutch tax consolidation rules being used in international tax avoidance structures. The measures are a direct response to ongoing litigation before the EU Court of
See MoreNetherlands and Zambia: Dutch parliament approves DTA
The lower house of the Dutch parliament approved the Double Taxation Agreement (DTA) with Zambia on 24 October 2017 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Once in force and
See MoreNetherlands: The new Dutch Government publishes Policy Paper
The new Dutch government published its Policy Paper on 10th October 2017. The paper highlights the policy of the new Dutch government for the next four years. The new four-party coalition government was formed after extensive negotiations after the
See MoreUkraine: President approves the amending protocol to DTA with Netherlands
On October 6, 2017, the President of Ukraine, Petro Poroshenko, authorized the protocol on amendments to the Taxation and Taxation Agreement with the Netherlands signed in 1995. The protocol will be the first to amend the treaty, and must be
See MoreNetherlands: Tax plan for 2018
The Dutch government has presented the tax plan for 2018 on 19th September 2017. If adopted, these proposals will be entered into force on 1st January 2018. 2018 tax plan contains various other amendments on a variety of topic and these are given
See MoreSouth Africa: Dutch court ruled on exemption of withholding tax on dividend payments
On 17 August 2017, a Dutch lower court ruled that dividend payments from the Netherlands to South African corporate entities with 10% or more ownership in the company are not subject to Dutch dividend withholding tax. The case involved a 2013
See MoreKenya ratifies DTA with Netherlands
On 18 August 2017, according to published Legal Notice 169 of 2017 in the Official Gazette of Kenya, which ratifies the pending Double Taxation Agreement (DTA) with the Netherlands for the avoidance of double taxation and the prevention of fiscal
See MoreAlgeria, Netherlands negotiate to tax treaty
The Finance Minister of Algeria has announced that representatives of Algeria and the Netherlands met on 31st July 2017 to discuss bilateral relations and strengthening the relationship through the conclusion of an income tax treaty. The treaty must
See MoreU.S. and Netherlands sign an agreement on the exchange of CbC reports
According to an IRS announcement on its website, the competent authorities of U.S. and Netherlands have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreNetherlands: The Dutch government publishes consultation on anti-tax avoidance directive
The State Secretary of Finance provided a letter to Dutch parliament in which he indicated that an internet consultation has been opened for a draft bill on 10th July 2017. The draft bill has been formulating in order to implement the first EU
See MoreNetherlands-Indonesia: Agreement to clarify investment fund taxation
The Government of the Netherlands has announced that an agreement with Indonesia has been concluded regarding the taxation of investment funds. The agreement clarifies the application of the Dutch-Indonesian double tax avoidance agreement to
See MoreNew protocol to DTA between Indonesia and Netherlands enters into force
The amending protocol of Double Taxation Agreement (DTA) between Indonesia and Netherlands will enter into force on 1 August 2017 and as of 1 October 2017, this protocol will
See MoreIndonesia-Netherlands: Protocol to tax treaty enters into force
A pending protocol to tax treaty between the Netherlands and Indonesia of 29 January 2002 has been signed on 30 July 2015, will enter into force on 1 August 2017. This Protocol was published on 10 August 2015. The protocol applies for amounts paid
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