INTERNATIONAL TAX PLAZA - Withholding taxes

List of articles in category Withholding taxes
Title	Published Date
Position paper of the Dutch tax authorities’ knowledge group on withholding taxes regarding a share buy-back against an uncertain future remuneration	21 May 2023
Position of the Dutch tax authorities on the question whether a Total Return on Equity Swap qualifies as a share buy-back for Dutch dividend withholding tax purposes?	17 May 2023
Position paper of the knowledge group of the tax authorities on withholding taxes – Position of the Dutch tax authorities if the beneficiary body is another one than the lender of the loan	16 May 2023
Position paper of a knowledge group of the Dutch tax authorities – Is a Belgian general partnership to be considered a transparent partnership for Dutch tax purposes?	02 May 2023
Position paper of a knowledge group of the Dutch tax authorities – Does an exchange of shares lead to an indirect share buy-back?	25 April 2023
Position paper of a knowledge group of the Dutch tax authorities – Dutch dividend withholding tax consequences of an indirect share buy-back	17 April 2023
Position paper of a knowledge group of the Dutch tax authorities – Does the step-up facility for Dutch dividend withholding tax purposes in case of a cross border merger involving a dual resident entity?	13 April 2023
Position paper of a knowledge group of the Dutch tax authorities – The consequences of an optional dividend for Dutch dividend withholding tax purposes	12 April 2023
Dutch dividend withholding tax – Position paper of a knowledge group of the Dutch tax authorities –– The avoidance test in case of a demerger	12 April 2023
Dutch dividend withholding tax – Position paper of a knowledge group of the Dutch tax authorities – Withholding exemption and notification obligation	10 April 2023

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