- Details
Dividend stripping is a problem that occupies several governments. One of them being the Dutch government. In a press release issued by the Dutch Ministry of Finance on July 12, 2022 the Dutch government announces that it wants to take additional measures to combat dividend stripping.
- Details
On July 15, 2022 the European Commission published the key decisions of the July 2022 infringements package. The key decisions published include 5 reasoned opinions that were sent to Member States with respect to taxes and/or excise duties.
- Details
On July 14, 2022 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Kokott in Case C-247/21, Luxury Trust Automobil GmbH (ECLI:EU:C:2022:588), was published. Other party in the proceedings was the Finanzamt Österreich.
- Details
On July 12, 2022 the Dutch Ministry published the text of a speech the Dutch Secretary of State held at the Center for European Policy Studies (CEPS) in Brusssel. The text of the speech as made available by the Dutch Ministry of Finance reads as follows:
- Details
On July 12, 2022 the Dutch Ministry of Finance updated the shedule in which it publishes links to the synthesized texts of DTAs that the Netherlands concluded with other jurisdictions for which the MLI entered into effect. The schedule was updated to show the situation as per July 21, 2022. The schedule is updated quarterly.
- Details
On July 11, 2022 the Inland Revenue Authority of Singapore (IRAS) released the first edition of a GST Guide for the Travel Industry. This aim of the guide is to explain the GST principles and treatment for the supplies of travel products, services and transactions commonly encountered in the travel industry.
- Details
On July 11, 2022 the OECD opened a public consultation on the Progress Report on Amount A of Pillar One, which it released on that same date. This Progress Report is a consultation document released by the OECD Secretariat for the purposes of obtaining further input from stakeholders on the technical design of Amount A. The consultation period will run until August 19, 2022.
Read more: The OECD invites public input on the Progress Report on Amount A of Pillar One
- Details
On July 8, 2022 on the website of the Dutch courts the judgment of the Dutch Supreme Court in case: 21/02654, ECLI:NL:HR:2022:1041, was published. In its judgment the Dutch Supreme Court follows the opinion of Advocate General Watte land confirms the judgment of the Court of Appeal Arnhem-Leeuwarden and confirms that the foreign professional sports club is obliged to withhold Dutch wage tax over a signing bonus it agreed upon and paid to one of its player a few days before the loan agreement with a Dutch professional sports club became definite.
- Details
Op 8 juli 2022 heeft staatssecretaris van Rij een brief naar de Tweede Kamer gestuurd waarin verschillende scenario's in kaart zijn gebracht om mensen die geen bezwaar hebben gemaakt tegen de heffing in box 3 ook rechtsherstel te bieden. Bij elk van de scenario's bespreekt de staatssecretaris de budgettaire gevolgen, rechtvaardigheid, juridische houdbaarheid en uitvoeringsgevolgen daarvan.
- Details
The fact that during the June 17th ECOFIN Council Hungary vetoed the proposed EU Pillar Two Directive seems to have really annoyd the Members of the European parliament (MEPs). In a resolution that was adopted on July 6, 2022 on national vetoes to undermine the global tax deal MEPs call for a relaunch of discussions to gradually introduce qualified majority voting.
Page 2 of 3
