List of articles in category Withholding taxes
Title Published Date
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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