On 21 December 2017, the Dutch Senate approved certain changes to the Dutch Dividend Tax Act (DTA). The amendment thus enters into force as per 1 January 2018, eliminating the difference between Dutch cooperatives and Dutch private companies (BVs) and public companies (NVs) and extending the exemption for dividend withholding tax to owners in most tax treaty countries.
January 03, 2018
The UK Supreme Court, overturning decisions of the High Court and Court of Appeal, has unanimously held that the retailer Littlewoods is not entitled to compound interest on overpaid value added tax (“VAT”).
December 22, 2017
Welcome to the fourth issue of Norton Rose Fulbright’s Tax controversy insights.
November 03, 2017
The Dutch Government published its proposal of law for changes to the treatment of dividends paid by Dutch entities to their non-Dutch owners (the Proposal).
October 02, 2017
Historically, disregarded U.S. entities (such as limited liability companies) wholly-owned by foreign persons were generally not required to file any U.S. tax or information returns.
February 15, 2017
In September, the Dutch Government announced changes to the treatment of dividends paid by Dutch entities, which should eliminate the difference between Dutch cooperatives and Dutch private companies (BVs) and public companies (NVs).
December 21, 2016
Gemeentes en omzetbelasting, het blijft een moeizaam verhaal. Toch gaat het vaak over substantiële bedragen. Aannemers die regelmatig met gemeentes samenwerken doen er daarom verstandig aan om zich goed te laten adviseren over de mogelijkheden.
December 12, 2016
In a decree published on 21 November the Dutch State Secretary of Finance has allowed multinational groups (MNE) with a taxable presence in the Netherlands to delay the first notification under country-by-country reporting (CbCr) rules to 1 September 2017.
November 21, 2016
Welcome to the third issue of Norton Rose Fulbright’s Tax Controversy Insights. Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared...
November 17, 2016
On 20 September 2016 – 2017 Budget Day – the Dutch State Secretary for Finance submitted a letter to the lower house of parliament on the proposed amendment to the Dutch dividend tax regime.
September 21, 2016
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