| 2006-11-01 |
The way how a bill is ‘sold’ to the parliament is of permanent value. This importance even remains after different policy is published.
| 2006-07-31 |
The Dutch ministry of finance has announced additional reductions of the dividend withholding tax to avoid conflicts with European law
| 2006-05-25 |
The final text of the proposed reform of the corporate income tax is published. The latest plans speak of a tax rate of 25.5%.
| 2006-04-25 |
Supreme Court rules gives more detailed guidance regarding requalification of a loan as equity
| 2005-12-13 |
Tax provisions that do not allow a parent company to deduct the losses incurred by its foreign subsidiaries is, in principle, compatible with EU law. If the parent company shows that those losses we
| 2005-10-31 |
The Ministry of Finance announced that it will approve requests to create a fiscal unity on any chosen day during the first financial year of a subsidiary.
| 2005-09-21 |
In our September newsletter you will find an overview of the proposed changes in Dutch tax law for the year 2006
| 2005-08-25 |
the Dutch profit tax will be reduced to 29.6% as from 2006 instead of the earlier announced 30.5%.
| 2005-07-25 |
Amsterdam tax court decides that legal title and small economic interest is not enough for participation exemption
| 2005-07-18 |
The difference between equity and loan financing will be reduced in Belgium as result on new tax rules
| 2005-07-18 |
Plans to change the German corporate income tax have come to a halt.
| 2005-06-14 |
A new tax regime for Dutch investment companies will reduce the tax burden for non resident investors with up to 25%
| 2005-06-10 |
making it easier to exempt profits from low taxed subsidiaries and to create fiscal unity with grandparent
| 2005-06-10 |
giving guidance for application for permanent establishment and how to prove own credit capacity
| 2005-06-03 |
the Revenue cannot simply disregard a price that is agreed in exceptional circumstances. Also such exceptional
| 2005-05-02 |
and interest received from group companies can be reduced to 10%
Parent company should be able to deduct losses of foreign subsidiaries | 2005-04-07 |
The Advocate General of the European Court advises in favour of Marks & Spencer
| 2005-04-05 |
according to a decision of the Amsterdam tax court, which decision has relevance for tax years prior to 2004
Supreme Court rules on tax depreciation on commercial real estate | 2005-04-05 |
and possibility to defer capital gains taxation by using reinvestment facility
| 2005-03-24 |
as per 1 January 2006. This was anounced by the Ministry of Finance on 24 March.
| 2005-02-24 |
. The Swiss Revenue has given up their unique position by allowing that a reduction of dividend tax can be applied at source.
| 2005-02-24 |
. The European Company (the SE) became available for use in 2004. The UK now announced new tax rules for a.o. mergers involving a SE.
| 2005-02-24 |
. Capital gains derived from the sale of real estate or participating shares can now take place without paying tax on the capital gain. Foreign investors can also benefit.
| 2005-02-24 |
The European Court held a hearing in the case that may change the fundaments of the current corporate tax systems of EU countries
| 2005-02-24 |
with Poland and Moldova. These treaties provide similar benefits as the treaties that The Netherlands concluded with those countries.
| 2005-01-20 |
On 18 December 2004 the Ministry of Finance issued two Decrees providing better guidance how foreign entities will be treated for Dutch tax purposes
| 2005-01-08 |
Fisconti publishes comprehensive selection of tax laws for companies already in the beginning of 2005. Copies of this book can be ordered online.
| 2005-01-08 |
The Tax Court of Amsterdam has published a long-awaited decision in a series of cases where the Dutch Revenue tried to disallow tax depreciation on real estate
| 2005-01-08 |
Ministry of Finance announces tax reform and reduction of tax rate
