On October 25 2017 the Advocate General (“AG”) at the Court of Justice of the European Union (CJEU) published his opinion on the preliminary ruling request of the Dutch Supreme Court in two corporate income tax cases concerning the applicability of the so-called...
The anti-base erosion rule (art.10a CIT) denies deduction of interest on debt, directly or indirectly, owed to related entities or related individuals, if such debt is legally or de facto, directly or indirectly, connected with a 'tainted' transaction (such as certain...
On 19 September 2017, the Dutch government announced several bills containing tax law proposals. Under the legislative proposal (the “Proposal”) changes to the Dutch dividend tax act and the substantial interest taxation rules have been announced. This Tax Update will...
The European Union and Switzerland have initiated an agreement that will require both Switzerland and the EU member states to automatically exchange information as of 2018 in relation with the financial accounts of their...
In an effort to provide as much transparency on the Dutch Ruling practice as possible without violating confidentiality, the Dutch Under Minister of Finance provided insight information on the Dutch ruling practice in a letter to...
El 12 de junio de 2014, el Tribunal de Justicia de la Unión Europea dictaminó que el régimen de unidad fiscal neerlandés (que trata a varias empresas del grupo como un único contribuyente) contraviene el principio de libertad de establecimiento de la UE. En esencia,...
El 10 de junio de 2014, se presentó al Parlamento neerlandés la propuesta de nuevo convenio bilateral para evitar la doble imposición para los Países Bajos y Curaçao (el "TNC"). El TNC sustituirá al actual Acuerdo Fiscal del Reino y se espera que entre en vigor el 1...
El 12 de diciembre, el Ministerio de Hacienda neerlandés anunció que Curaçao y los Países Bajos habían llegado a un acuerdo sobre el texto de un nuevo convenio bilateral para evitar la doble imposición (el "Convenio"). El Acuerdo sustituirá al actual Acuerdo Fiscal...