(September 28, 2015)

On September 28, 2015 on the website of the Dutch Staatscourant a Decree from the Dutch State Secretary for Finance was published. Via the Decree the State Secretary informs the public with respect to the Memorandum of Understanding regarding the Automatic Exchange of Information on Tax Matters that the Competent Authorities of Australia and the Netherlands concluded in August 2015 (Hereafter: the MoU). The Mou replaces the Memorandum of Understanding with respect to the Automatic Exchange of Information on Tax Matters and the intensifying of the Spontaneous Exchange of Information on Tax Matters that the Competent Authorities of Australia and the Netherlands concluded on June 4, 2002.

The MoU provides the categories for which Automatic Exchange of Information on Tax Matters will take place like a.o.: real estate, dividends, interest, royalties, Income from Independent Personal Services, Income from Dependent Personal Services, Directors’ Fees and similar remunerations, Income of Artistes and Sportsmen, Pensions, Annuities, Social Security Payments and similar remunerations, payments to students and other income.

According to the Decree the MoU entered into force on August 29, 2015.

Click here to be forwarded to the Decree, which includes a Dutch version of the MoU, as available via the website of the Dutch Staatscourant.

Copyright – internationaltaxplaza.info

Stay informed: Subscribe to International Tax Plaza’s Newsletter!

and

Follow International Tax Plaza on Twitter (@IntTaxPlaza)