INTERNATIONAL TAX PLAZA - Withholding taxes

List of articles in category Withholding taxes
Title	Published Date
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	01 December 2023
A position paper of the Dutch tax authorities regarding the withholding exemption for Dutch dividend withholding tax purposes and the ‘residing there’ criterion	13 November 2023
The Dutch tax authorities published its position the definition of ultimate beneficial owner for dividend stripping purposes	12 November 2023
Position paper of a knowledge group of the Dutch tax authorities regarding the withholding of dividend withholding tax over the repayment of share premium	09 October 2023
Position paper of a knowledge group of the Dutch tax authorities regarding the withholding exemption within a fiscal unity	09 October 2023
Position paper of a knowledge group of the Dutch tax authorities on the question whether an open limited partnership can make a tax exempt repayment of capital if it has a net profit available	30 June 2023
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

Page 1 of 2

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