The Netherlands -Draft law implementing new transfer pricing documentation requirements

20 September, 2015

The Dutch State Secretary of Finance released a draft law providing changes to the Dutch Corporate Income Tax Act 1969 on 15 September 2015. The proposed changes involve supplementary transfer pricing documentation requirements in line with the

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WTO Public Forum to discuss how to make trade work

21 August, 2015

The World Trade Organisation (WTO) Public Forum for 2015 is to be held from 30 September to 2 October 2015. The Forum will include a high-level plenary debate on “Making Trade Work More Inclusively” looking at the contribution of trade to

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Changes to social security agreement between Chile and Netherlands

30 July, 2015

The amendments to the Social Security Agreement (1996) between Chile and the Netherlands were ratified by the Netherlands on 1st July 2015AA. The agreement was signed on 15th June 2005. It has been published in official Gazette No. 316 on 28th

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IMF issues concluding statement on consultations with the Netherlands

18 June, 2015

On 15 June 2015 the International Monetary Fund (IMF) published a concluding statement following consultations with the Netherlands government under Article IV of the IMF’s articles of agreement. The statement notes that the Netherlands economy

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FATCA agreement between Netherlands and United States entered into force

28 April, 2015

The Foreign Account Tax Compliance Act (FATCA) Model 1A Agreement between Netherlands and United States entered into force on 9 April

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DTA between Malawi and Netherlands signed

22 April, 2015

Malawi and the Netherlands signed a income tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income on 19 April

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Netherlands: signs agreement on exchange of tax information with 50 countries

01 November, 2014

Finance minister of Netherlands Jeroen Dijsselbloem signed a declaration today with 50 other countries, committing the signatories to exchange tax-information automatically. The Netherlands will receive information from these countries on possible

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UK-Netherlands Double Taxation Convention

16 October, 2014

The competent authorities of the United Kingdom and the Netherlands have reached the following mutual agreement regarding the application of the Convention between the Government of the Kingdom of the Netherlands and the Government of the United

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Netherlands: Tax plan focuses on reducing the tax burden on labour

18 September, 2014

The 2015 Tax Plan focuses on alleviating the tax burden on labour. A sum of €1 billion has been made available for this purpose, which will be used to reduce the lowest rate of income tax and increase the employed person’s tax credit in order to

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Netherlands: 2015 Budget Memorandum

18 September, 2014

The Netherlands is slowly recovering from the crisis. Exports, corporate investments and consumption are all increasing. Economic growth in 2015 is projected at 1.25%. But the recovery is fragile and at risk from international developments.

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Netherlands has signed a letter of intent with St Maarten and Curacao

11 July, 2014

On July 9, 2014, the Netherlands has reached an agreement with St Maarten and Curacao on a bilateral arrangement to replace the existing Tax Regulation to prevent double taxation and counteract tax evasion. Representatives of the Netherlands and St.

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Netherlands Agrees to Amend the Russian DTA

11 May, 2014

The Netherlands are to begin negotiations with Russia to amend the double taxation agreement (DTA) concluded in 1996, with a first round of negotiations expected to be held in June 2014. Russia has asked for a revision to the agreement to bring it

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Spanish Supreme Court confirms the minimum participation withholding rate for application of Spain-Netherlands tax treaty

16 April, 2014

The Spanish Supreme Court issued a decision on 6 March in relation to application of the double tax agreement between Spain and the Netherlands signed on 16 June 1971. The Court confirmed that the 5% reduced rate for withholding tax under the DTA

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Netherlands – Dutch taxpayer liable for Swiss captive subsidiary’s profits

31 March, 2014

A recent decision by a district Court in the Netherlands involved a Swiss captive insurance company that did not have any employees. The Court reached the decision that the tax authorities in the Netherlands were correct in levying tax on a related

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Netherlands – Advocate General’s opinion on sister company tax consolidation

09 March, 2014

The Advocate General of the Court of Justice of the European Union (CJEU) has found that the Dutch tax rules are in breach of the freedom of establishment in that the rules deny tax consolidation (fiscal unity) between— A Dutch parent company

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Netherlands Simplifies Individual Tax Filing

09 March, 2014

Commencing from March 1 2014, the Netherlands tax administration will issue approximately six million pre-completed tax forms to individuals, and around four million tax returns that have been completed in part. The taxpayers are requested to verify

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Netherlands: Important changes in the treatment of VAT offences

23 February, 2014

From 1 January 2014, the eventual submission of a correct VAT return in the Netherlands will no longer prevent prosecution where the return has been filed late. Prior to 1 January 2014, the late, or non-filing of VAT returns was classified as a

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Protocol between the United Kingdom and the Netherlands is in force

17 February, 2014

The DTA Protocol signed between the United Kingdom and the Netherlands entered into force on January 31, 2014. The provisions of the Protocol have effect: in the United Kingdom: in respect of income tax and capital gains tax, for any year of

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