INTERNATIONAL TAX PLAZA - Dutch corporate income tax

List of articles in category DCIT
Title	Published Date
Position paper of a knowledge group of the Dutch tax authorities regarding the application of Articles 10c and 25 of the DCIT Act in relation to a Total Return on Equity Swap	22 June 2023
Position paper of a knowledge group of the Dutch tax authorities on the treatment for Dutch corporate income tax purposes of certain Phantom Stocks	07 June 2023
Position paper of a knowledge group of the Dutch tax authorities on the qualification of a reverse convertible loan for Dutch corporate income tax purposes and the deductibility of the surcharge paid for the conversion right	07 June 2023

INTERESTING ARTICLES

Mutual agreement on the implementation of the arbitration process pursuant to Article 25, Paragraph 5 of the Dutch-Swiss DTA published in the Dutch State Gazette
The Irish Department of Finance published a Roadmap for the Introduction of a Participation Exemption in the Irish Corporation Tax and opened a public technical consultation
The General Court of the EU again rules the Belgian excess profit scheme to constitute illegal State Aid
The OECD published the comments it received on its public consultation of July 17, 2023 regarding Amount B of Pillar One
The European Commission released proposals for a BEFIT-Directive and a Council Directive on transfer pricing
During the IF meeting of July 10-12 the Netherlands advocated for international agreements on the taxation of so-called high net worth individuals
The New Zealand Government has introduced a Draft Digital Services Tax Bill into the House
The Irish Department of Finance has published its Annual Taxation Report 2023
Tunisia deposited its instrument of ratification for the MLI
The German Federal Cabinet passed a draft law to implement the EU Minimum Taxation Directive
The District Court of Luxembourg (Belgium) lodged an interesting request for a preliminary ruling regarding the conditions authorities can set for a MAP to be finalized
The independent Scientific Advisory Board to the German Federal Ministry of Finance considers the proposed DEBRA-Directive not the right way forward
Hoe de uiterste indiendatum van een beroep tegen o.a. een EU-Richtlijn bij het Gerecht van de EU moet worden berekend
Fugro lodged an action with the General Court of the EU to partially annul the EU Pillar 2 Directive