TIEA between Singapore and Netherlands enters into force

05 February, 2017

Competent authority agreement on automatic exchange of information (TIEA) of 2016 between Netherlands and Singapore has been entered into force on 31st January 2017 regarding tax. The agreement is intended to ensure that Netherlands and Singapore

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Netherlands: Tax Plan for 2017 publishes in the official gazette

15 January, 2017

The Upper House of Parliament approved tax plan for 2017, on 20 December 2016. This tax plan has published in the official gazette (No. 544.) on 29 December

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Netherlands: Upper house adopts tax plan for 2017

05 January, 2017

The upper house of the parliament has approved the tax plan 2017 on 20 December

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UK signs mutual agreement with Netherlands

04 January, 2017

According to Decree 2016-0000232006, the competent authority agreement between the UK and the Netherlands signed on 22 December 2016 for the dealing of UK pension regulations carried out by insurance companies based on Article 25(3) of the Double

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Netherlands: Proposes withholding tax on profit distributions

20 December, 2016

The Deputy Minister of Finance presented a bill to the Parliament regarding to a proposal for changes to the tax treatment of certain profit distributions on 16 December 2016. According to the bill, it would modify the dividend withholding rules and

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Singapore: Competent authority agreement on automatic exchange of information agreement with Netherlands signed

11 December, 2016

The Singapore - Netherlands Competent Authority Agreement on Automatic Exchange of Information (2016) was signed on 24 November 2016. The agreement stipulates when and what information will be exchanged, according to the OECD Automatic Exchange of

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Netherlands: Fourth amending bill presents to lower house of parliament

30 November, 2016

The fourth amending bill to the Tax Plan 2017 No. 34 522 (No. 37) was released in the Official Gazette on 15 November 2016. It was presented by the Minister of Finance to the lower house of the parliament on 20 September 2016. The major amendment

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Netherlands: Lower house the parliament accepts the Tax Plan for 2017

27 November, 2016

The Tax Plan for 2017 was presented by the Minister of Finance to the lower house of the parliament and the parliament has adopted the Tax Plan on 17 November 2016. The lower house approved the following amendments: The energy investment reduction

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Netherlands: First notification country-by-country reporting extended

21 November, 2016

The Dutch Secretary of Finance published a Decree1 by which the date for Dutch constituent entities to comply with the first notification requirement under the Dutch Country-by-Country (CbC) reporting rules has been extended on 21 November

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Protocol to a treaty between Germany and Netherlands signed

21 November, 2016

The amending protocol, to the Germany - Netherlands Income Tax Treaty (2012) signed on 11 January 2016, which will enter into force on 31 December 2016. The protocol was concluded in the Dutch and German languages, each text having equal

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Netherlands: Additional amendments presents to the parliament for Tax Plan 2017

10 November, 2016

The State Secretary for Finance submitted additional amendments to the Tax Plan 2017 No. 34 522 to the lower house of the parliament on 3 November 2016. The major amendments are summarized below: Business operating cost Business expenses acquired

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Netherlands presented tax plan 2017

23 September, 2016

On 20 September 2016, the Tax Plan 2017 was presented by the Minister of Finance to the lower house of the parliament. The most important proposals regarding corporate income tax and dividend withholding tax, which unless otherwise indicated will

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Netherlands: IMF paper comments on the tax system

11 February, 2016

On 11 February 2016 the IMF issued a staff report and selected issues paper in connection with discussions with the Netherlands under Article IV of the IMF’s articles of agreement. The selected issues paper covers the possibility of further tax

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The Dutch Parliament approved bill on supplementary transfer pricing documentation requirements

08 January, 2016

The Dutch Parliament approved the Other Fiscal Measures Bill that includes supplementary transfer pricing documentation requirements in order with the three tiered approach of Action 13 of the OECD Base Erosion and Profit Shifting (BEPS) project, on

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Netherlands: Lower House of the Parliament Adopted the Tax Plan 2016

20 November, 2015

The lower house of the parliament adopted the Tax Plan 2016 on 18 November 2015. The same was presented to the lower house of the parliament on 15 September 2015 by the Minister of Finance. The important measures were included on corporate tax and

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Netherlands: Decree published on adjustment period for advance tax rulings issued

15 November, 2015

During the parliamentary debate on the Act implementing the changes Parent-Subsidiary Directive 2015 have been in the Memorandum relating to the report two indicated publish a policy decision on an adjustment period for advance tax rulings

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Netherlands: IMF report comments on fiscal and tax policy

11 November, 2015

The International Monetary Fund (IMF) has issued a report on the economy of the Netherlands following discussions under Article IV of the IMF’s articles of agreement. The recovery is stronger but growth will remain moderate at around 2% in 2015

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Netherlands-Publish Budget Proposal for 2016

20 September, 2015

The Dutch Ministry of Finance published its budget proposals for fiscal year 2016 on 15 September 2015. The budget proposals cover several tax law changes, including the application of the recent modifications of the European Union (EU)

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