De belastingdienst heeft een kennisdocument gepubliceerd over kosten ter zake van de verwerving of vervreemding van een deelneming
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On 15 maart 2024 is een bijzonder interessant kennisdocument van de Kennisgroep deelnemingsvrijstelling op de website van de belastingdienst gepubliceerd. Het betreft een kennisdocument waarin aandacht wordt besteed aan de kosten ter zake van de verwerving of vervreemding van een deelneming. Het kennisdocument is gebaseerd op de stand van zaken van de jurisprudentie op 1 februari 2024.
The European Commission launched a consultation for the evaluation of the Council Directive on Tax Dispute Resolution Mechanisms
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On March 12, 2024 the European Commission he European launched a targeted consultation giving stakeholders the chance to give feedback on the functioning of the EU’s framework to help resolve cross-border tax disputes for businesses and citizens in relation to double taxation issues. The deadline for submissions to this consultation is May 10, 2024.
Nieuw besluit: “Vennootschapsbelasting. Verliesverrekening, toepassing artikel 20a van de Wet op de vennootschapsbelasting 1969” gepubliceerd
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Op 8 maart 2024 is in de Staatscourant van het Koninkrijk der Nederlanden een nieuw Besluit: “Vennootschapsbelasting. Verliesverrekening, toepassing artikel 20a van de Wet op de vennootschapsbelasting 1969” gepubliceerd. In het nieuwe besluit heeft de staatssecretaris een vijftal standpunten toegevoegd met betrekking tot de toepassing van dit artikel 20a. Het nieuwe besluit treedt in werking op 9 maart 2024. Het op 8 maart 2024 gepubliceerde besluit vervangt het besluit van 17 april 2020, nr. 2020-19072, dat wordt ingetrokken met ingang van 9 maart 2024.
De Nederlandse overheid heeft een consultatie geopend inzake een btw-herziening diensten onroerende zaken
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Op 5 maart 2024 heeft ‘de Nederlandse overheid een consultatie geopend inzake een aanpassing van de herzieningsregeling zoals die al geldt voor (on)roerende investeringsgoederen zoals opgenomen in de uitvoeringsbeschikking omzetbelasting 1968. De consultatie periode loopt van 5 maart 2024 tot en met 2 april 2024.
The opinion of the EESC on the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes has been published in the Official Journal of the EU
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On March 5, 2024 the opinion of the European Economic and Social Committee (EESC) on the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes has been published in the Official Journal of the European Union. The opinion of the EESC is positive with some recommendations.
During the G20 the director of the EU Tax Observatory advocated for the necessity of a globally coordinated 2% minimum tax on substantial fortunes
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During a press conference on February 29, 2024 Economist Gabriel Zucman, serving as Minister Fernando Haddad's special guest in the G20 debate on the taxation of large fortunes, advocated for the necessity of a globally coordinated minimum tax on substantial fortunes, set at a minimum of 2% annually.
The proposal for an unshell Directive is again missing in the provisional agenda of the next ECOFIN Council
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The next meeting of the Economic and Financial Affairs (ECOFIN) Council is taking place on March 12, 2024. The Agenda highlights and a provisional agenda for this meeting have been published on the website of the European Council/the Council of the EU.
The European Parliament adopted its opinion on rules to simplify and to make withholding tax refunds fraud-proof
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On February 28, 2024 in a plenary session the European Parliament adopted its opinion on the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes as presented by the European Commission on June 19, 2023. The European Parliament’s opinion, containing some changes to the Commission proposal, was adopted by 541 votes in favour, 36 against, and 23 abstentions.
Position of the Dutch tax authorities on the Portuguese Non-Habitual Resident regime and the residency for tax treaty purposes
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On February 20, 2024 on the website of the Dutch tax authorities a position paper of the Knowledge Group International Tax Law, individual income tax not being profits wage taxes or social security contributions, of the Dutch tax authorities was published (KG:041:2024:7). In this position paper the Knowledge Group takes a position on the impact of the Portuguese Non-Habitual Resident (NHR) regime for the residency under the Dutch-Portuguese tax treaty.
The OECD and IGF released the public comments they received on a draft toolkit to support developing countries in addressing BEPS risks when pricing minerals (lithium)
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On February 26, 2024 the OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) released the public comments they received on a draft toolkit to support developing countries in addressing BEPS risks when pricing minerals (lithium).
Members of the European Parliament want a quicker application of new transfer pricing rules
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On February 22, 2024 the economic and monetary affairs committee of the European Parliament adopted its opinion on the proposed directive regulating transfer pricing (as released by the European Commission on September 12, 2023).
The EU updated its list of non-cooperative tax jurisdictions
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On February 20, 2024 the EU Member States decided to remove four jurisdictions – the Bahamas, Belize, Seychelles, and Turks and Caicos Islands – from the EU list of non-cooperative jurisdictions for tax purposes (Annex I).
The Inclusive Framework on BEPS released an Amount B report containing guidance on special considerations for baseline distribution activities
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On February 19, 2024 the Inclusive Framework on BEPS released an Amount B report which provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.
Ukraine and Japan have signed a new tax convention
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On February 19, 2024 the Japanese Ministry of finance issued a press release announcing that on that same date the Government of Japan and the Government of Ukraine signed the “Convention between the Government of Japan and the Government of Ukraine for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance".
Position of the Dutch tax authorities on the question whether a result on a forward exchange contract constitutes a part of the cost price of a participation
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On February 8, 2024 on the website of the Dutch tax authorities a position paper of the Knowledge Group participation exemption of the Dutch tax authorities was published (KG:023:2024:1). In this position paper the Knowledge Group answers the question whether a result realized through a forward exchange contract (hereinafter: FEC) must (or may) be capitalized as part of the cost price of the participation. In addition, they answer the question whether this result can be regarded as acquisition costs within the meaning of Article 13, Paragraph 1 of the Dutch corporate income tax Act.
CJEU: “Not the company, but the employee is liable to pay VAT in case of a VAT Fraud undertaken by the employee of which the company is not aware of and did not consent to”
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On January 30, 2024 the Court of Justice of the European Union (CJEU) ruled in a very interesting and what I think is a very important case. In its judgment the CJEU ruled on who is liable to (re-)pay in case an employee of a company fraudulently issued false VAT invoices of which its employer was not aware and did not consent to. It regards the CJEU’s judgement in Case C-442/23, ECLI:EU:C:2024:100, P sp. z o.o. versus Dyrektor Izby Administracji Skarbowej w Lublinie.
The European Commission has sent letters of formal notice to Member States who have failed to notify national measures transposing tax directives
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On January 25, 2024 the European Commission issued a press release in which it announced that it adopted a package of infringement decisions due to the absence of communication by Member States of measures taken to transpose EU directives into national law. The Commission is sending a letter of formal notice to those Member States who have failed to notify national measures transposing directives, whose transposition deadline expired recently.
De bevoegde autoriteiten van Nederland en Singapore hebben een overeenkomst ondertekend om de wijze van toepassing van de arbitrageprocedure zoals voorzien in Onderdeel VI van het MLI vast te stellen
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Op 15 januari 2024 heeft de Inland Revenue Authority of Singapore (De Singaporese belastingdienst) een persbericht gepubliceerd waarin zij aankondigt dat op 12 januari 2024 de bevoegde autoriteiten van Nederland en Singapore een overeenkomst hebben ondertekend om de wijze van toepassing van de arbitrageprocedure zoals bepaald in Onderdeel VI (Arbitrage) van het MLI (het Multilaterale Instrument) vast te stellen.
Position of the Dutch tax authorities on the timing of the deduction of a discontinuation loss incurred with respect to a permanent establishment if the foreign compensation for the loss is only established after the year of discontinuation
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On December 21, 2023 on the website of the Dutch tax authorities a position paper of the Knowledge Group international tax law, corporate income tax and profits of the Dutch tax authorities was published (KG:040:2023:9). In this position paper the Knowledge Group answers the question at which moment a discontinuation loss incurred with respect to a permanent establishment can be taken into account for Dutch corporate income tax/Dutch individual income tax purposes, if in the financial year of discontinuation it has not yet been established that no compensation has been granted by the pe-state for the net tax loss incurred in that state.