INTERNATIONAL TAX PLAZA - News archive 2023

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INTERESTING ARTICLES

Position paper of the Dutch tax authorities on the crediting of foreign withholding taxes withheld over rental payments for forklift tractors, trucks, containers and pallets
Again the proposal for an unshell Directive is missing on the provisional agenda of the next ECOFIN Council
The Netherlands – Decree regarding the Earnings stripping measure published in the Dutch State Gazette
Besluit van de staatssecretaris van 24 november 2023 inzake de earningsstrippingmaatregel (Besluit Earningsstrippingmaatregel) gepubliceerd
The Dutch Supreme Court ruled on earn-outs and loss settlement possibilities in case of a pure holding/financing entity that was involved in a legal merger
The OECD released the Corporate Tax Statistics 2023 and the accompanying working paper “New evidence on global low-taxed profit”
OECD: “Jurisdictions with statutory and average tax rates above 15% – account for more than half of all global profits currently taxed below 15%”
Position of the Dutch tax authorities on the Dutch dividend withholding tax consequences of the repurchase of outstanding shares to hedge a potential conversion obligation that exists under a convertible bond
Key decisions of the November 2023 infringements package published
A position paper of the Dutch tax authorities on the carrying-back of losses for Dutch corporate income tax purposes has been published
Kuwait joins the Inclusive Framework on BEPS and joins in the agreement to implement the Two-Pillar Solution
The OECD released the 2022 Mutual Agreement Procedure Statistics
A position paper of the Dutch tax authorities regarding the withholding exemption for Dutch dividend withholding tax purposes and the ‘residing there’ criterion
De belastingdienst heeft een standpunt gepubliceerd over de toepassing van de inhoudingsvrijstelling voor bronbelastingen en het criterium aldaar gevestigd