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Op 9 november 2023 is op de wesbsite van de kennisgroepen van de belastingdienst een standpunt gepubliceerd van de Kennisgroep dividendbelasting en bronbelasting (KG:024:2023:20). De Kennisgroep dividendbelasting en bronbelasting heeft de vraag beantwoord of het voor de beoordeling of een opbrengstgerechtigde volgens de fiscale wetgeving van een verdragsstaat aldaar gevestigd is relevant is hoe de achterliggers van de opbrengstgerechtigde fiscaal worden behandeld.
Read more: De belastingdienst heeft een standpunt gepubliceerd over de toepassing van de...
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On November 7, 2023 on the website of the Dutch tax authorities a position paper of the knowledge group dividend withholding tax and withholding taxes of the tax authorities on the definition of ultimate beneficial owner with respect to the anti-dividend stripping regulations was published (KG:024:2023:18). This position paper is interesting to read because it relates to group restructurings.
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On November 10, 2023 the Inland Revenue Authority of Singapore issued a press release announcing that 48 jurisdictions issued a joint statement in which they expressed their joint intent to work towards commencing automatic exchanges in crypto-assets reporting based on the internationally agreed Crypto-Asset Reporting Framework (CARF) in 2027.
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On November 9, 2023 on the website of the Court of Justice of the European Union (CJEU) the opinion of Pitruzzella in Case C‑465/20 P, Commission versus Ireland Apple Sales International, Apple Operations International, formerly Apple Operations Europe, Grand Duchy of Luxembourg, Republic of Poland and EFTA Surveillance Authority, ECLI:EU:C:2023:840, was published.
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In a press release issued by the Court of Justice of the European Union (the CJEU)on November 9, 2023 with respect to the opinion to be delivered by Advocate General Pitruzzella in Case C-465/20 P, Commission v Ireland and Others, announced that Advocate General proposes that the Court sets aside the judgment of the General Court of the European Union and it refers the case back to the General Court for a new decision on the merits. A little success much needed by the European Commission. Unfortunately at the time of writing this article the text of the opinion itself was not yet published on the website of the CJEU.
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As part of the ongoing work of the OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) partnership on BEPS in the mining programme, the OECD has released an additional toolkit that is designed to support developing countries in addressing the transfer pricing challenges faced when pricing minerals for comments.
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The opinion of the Advocate General to the Court of Justice of the European Union (the CJEU) in Case C-465/20 P, Commission v Ireland and Others, is expected to be delivered on November 9, 2023.
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On November 3, 2023 the Dutch Supreme Court ruled in a case regarding dividends denominated in a foreign currency that are received by a Dutch resident entity (ECLI:NL:HR:2023:1504). More in particular the judgment concerns the moment of occurrence, or at least the mandatory capitalization of a dividend receivable for Dutch corporate income tax purposes. The Dutch participation exemption applies to such dividends up to the moment such dividend receivable is to be capitalized as a separate asset on the balance sheet for tax purposes. As of that moment currency exchange results realized/incurred with respect to the dividend receivable are taxable/deductible for Dutch corporate income tax purposes. Considering the fact that Dutch entities very often have a pivotal role in international holding structures and the fact that the judgment of the Dutch Supreme Court deviates from what seems to have been the predominate opinion in literature makes this judgment of the Dutch Supreme Court a definite must read for any tax specialist who is involved in international holding structures that involve Dutch (sub-)holdings.
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Members of the European Parliament’s Subcommittee on Tax Matters (FISC) traveled to Washington DC from October 30 to November 1 met with representatives of key US institutions. The delegation was led by the subcommittee's Chair, Paul Tang.
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Op 1 november, 2023 heeft staatssecretaris van Rij vragen over de uitkomsten van het vervolgonderzoek BOR beantwoord. De vragen zijn gesteld door de leden van de fractie van GroenLinks-PvdA. Deze leden hebben enkele vragen over de constructies ‘rollatorinvesteringen’ en de ‘dubbel-BOR’.
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