INTERNATIONAL TAX PLAZA - Dutch Secretary of State provides further guidance on the application of the innovation box regime

Details: Published: 16 September 2014

(September 5, 2014)

In a Decree from September 1, 2014 (nr. BLKB2014/1054M) the Dutch Secretary of State for Finance provided further guidance on the application of the innovation box regime. The Decree discusses subjects like a.o.: Determination of an at arm's length remuneration, access criteria for the innovation box (Art. 12b, 1 DCIT Act), profits stemming from the asset (Art. 12b, 1 DCIT Act), the threshold of Art. 12b, 5 DCIT Act and avoidance of double taxation regarding royalties.

Unfortunately the decree is only available in the Dutch language. Click here to be forwarded to the text of the Decree as published in the Staatscourant of September 5, 2014, which will open in a new window.

INTERESTING ARTICLES

A high-level overview of some intended policy changes of the new Dutch Government that might impact businesses
The ECOFIN Council reached a political agreement on new rules for withholding tax procedures (FASTER)
The CJEU ruled on the question what the value is that is to be taken into account for VAT-purposes in case of a capital contribution in kind
2 Tax items are on the provisional agenda for the ECOFIN Council meeting of May 14, 2024
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