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Proposed changes to Dutch dividend withholding tax rules for holding cooperatives and BVsNVs released

Netherlands, OECD - May 22 2017 On 16 May 2017, the Dutch Secretary of Finance released a draft legislative proposal regarding changes to the Dutch dividend withholding tax ("DWT")...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Brendan Moloney, Emile Bongers, Joost Eyck, Michael Molenaars.


Ecofin agrees to extend the scope of the EU hybrid mismatch rules

European Union, Netherlands - March 1 2017 Last week, Ecofin reached political agreement on an amendment to the EU Anti Tax Avoidance Directive ("ATAD"; see our Tax Alert of 23 June 2016 for...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Joost Eyck, Michael Molenaars.


Dutch State Secretary of Finance clarifies proposed Dutch dividend withholding tax rules for holding cooperatives

Netherlands, OECD - December 30 2016 On 16 December 2016, the Dutch State Secretary of Finance sent a letter to Dutch Parliament which provides further details on the...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Michael Molenaars, Joppe de Bruijn.


More than 100 countries conclude the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Netherlands, OECD - December 13 2016 Last November, more than 100 countries (including the Netherlands) concluded the negotiations for the Multilateral Convention to Implement Tax Treaty...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Raymond Roumen, Michael Molenaars.


EU Commission proposes to extend the scope of the EU hybrid mismatch rules and introduce a Common (Consolidated) Corporate Tax Base

European Union - November 7 2016 Last week, the EU Commission proposed to extend the scope of the EU hybrid mismatch rules by way of an amendment to the EU Anti Tax Avoidance...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Michael Molenaars.