INTERNATIONAL TAX PLAZA - Deductible dividend

Details: Published: 06 February 2022

For the purpose of Article 37 of the proposed EU Directive, ‘deductible dividend’ means, with respect to a constituent entity that is subject to a deductible dividend regime:

(i) a distribution of profits to the holder of an ownership interest in the constituent entity that is deductible from the taxable income of the constituent entity under the laws of the jurisdiction in which it is located; or

(ii) a patronage dividend to a member of a cooperative.

INTERESTING ARTICLES

The Dutch Government opened a public consultation on proposed changes to the conditions to be met for the exemption of real estate transfer tax to apply in case of a legal demerger
The AG proposes the CJEU to annul the EC’s decision that the special rule for certain financing income as in included in the CFC regime as applicable in the UK between 2013 and 2018 constituted illegal State Aid
Position of the Dutch tax authorities published on the qualification of an English/Welsh Limited Liability Partnership for Dutch tax purposes
De Nederlandse overheid heeft een consultatie geopend met betrekking tot aanpassing van de splitsingsvrijstelling in de overdrachtsbelasting
The Irish Department of Finance opened a public consultation on a Strawman proposal for the introduction of a participation exemption for foreign dividends
Evaluation of the Dutch 30% Allowance and the possibility to tax exempt reimburse extraterritorial costs that are actually incurred by an employee
Position of the Dutch tax authorities on the application of the liquidation loss scheme in case of the dissolution and liquidation of an entity that previously was a sub-subsidiary of the taxpayer
The Liechtenstein government issued a regulation on the minimum taxation of large groups of companies
Position of the Dutch tax authorities on the scope of substitution with respect to the participation exemption in case of a legal demerger
De Nederlandse Hoge Raad wijkt af van het advies van de AG in de volgende artikel 10a Vpb - fraus legis zaak
The Australian Treasury opened 2 public consultations on draft legislation to implement Pillar 2 in Australia
The opinion of the Advocate General in Case C‑39/23 (Free movement of capital – Difference in treatment of dividend distributions to resident and non-resident public pension funds)
The opinion of the Advocate General in Case C‑585/22 (Deductibility of interest due on a loan predominantly motivated not by commercial considerations, but by the objective of creating a deductible debt)
De belastingdienst heeft een kennisdocument gepubliceerd over kosten ter zake van de verwerving of vervreemding van een deelneming