Wiebe Dijkstra and Klaas Versteeg of De Brauw Blackstone Westbroek, Amsterdam, analyze Dutch Supreme Court decisions issued March 4 in Miljoen, X, and Société Général, concerning the calculation of dividend withholding tax refunds due portfolio investors . . .
Dutch finance minister and president of the Eurogroup, Jeroen Dijsselbloem, expressed support for a proposal that would mandate public release of country-by-country tax data on multinationals, while finance ministers from Malta, Belgium, and Austria . . .
In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .
Wiebe Dijkstra and Klaas Versteeg of De Brauw Blackstone Westbroek, Amsterdam, discuss a new proposal to revise the Dutch innovation box regime, which provides a reduced tax rate for profits derived from intangibles . . .
Jian-Cheng Ku and Robin Theuns of DLA Piper, Amsterdam, analyze Netherlands transfer pricing guidance released April 22 ws.hich outlines the State Secretary of Finance’s interpretation of the arm’s length principle and reflects the Ministry’s views on amendments made to the OECD transfer pricing guidelines as a result of the BEPS project.. . . .
Eight countries are working on a new program to jointly review large multinationals’ tax affairs and, if appropriate, provide assurances to the multinational that it will not likely be audited in those jurisdictions with respect to specific tax risks, officials said June 6 in Washington at a conference sponsored by the OECD, USCIB, . . .
Jian-Cheng Ku, Tim Mulder, and Rhys Bane of DLA Piper, Amsterdam, follow up on their article on the 2019 Dutch budget, noting that the Netherlands government has now published a proposed a list of jurisdictions qualifying as “low-tax jurisdictions” for purposes of the proposed source tax and the CFC rules . . .
As expected, the EU Commission will need to defend in court its contention that advance pricing agreements (APAs) granted to a Starbucks subsidiary by the Netherlands and to a Fiat subsidiary by Luxembourg . . .
Hong Kong signed treaties with six countries on March 16 for the automatic exchange of financial account information (AEOI) in tax. . .
The Netherlands Ministry of Finance has issued guidance on new transfer pricing documentation standards . . .
WTAS, a firm founded 12 years ago by members of now-defunct accounting firm Arthur Andersen, has renamed itself Andersen Tax. Andersen Tax will be a member of a newly created international entity called Andersen Global.
The firm has 17 offices in the US and locations in Switzerland, Russia, France, Italy, and The Netherlands. Release
A European Parliament committee has published letters from EU member state officials describing tax ruling practices, efforts to combat tax avoidance, and compliance with EU spontaneous exchange of information directives. The letters, published by. . .
The European Commission has enlarged its state aid investigation into private tax ruling practices to cover all 28 European Union states. “The Commission will ask Member States to provide information about their tax ruling practice, in particular to confirm whether they provide tax rulings, and, if they do, to request a list of all companies that have received a tax ruling from 2010 to 2013,” the Commission said December 17 in a press release . . .
Decisions on the advance pricing agreements may be released as soon as next Wednesday, writes Tom Fairless of The Wall Street Journal. See: The Wall Street Journal. More: Bloomberg. Related: MNE Tax.
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