INTERNATIONAL TAX PLAZA - News archive July 2025

Details: Published: 02 July 2025

On June 27, 2025 the Dutch Secretary of State for Finances sent a letter to the Dutch Parliament. As of January 1, 2024, a number of measures to strengthen the approach to combating dividend stripping have come into effect in the Netherlands. In addition, the previous Dutch cabinet announced further research into possible additional measures against dividend stripping. With this letter, the Secretary of State provides the Parliament with a status update regarding this research and outlines the next steps.

INTERESTING ARTICLES

The OECD released a report titled: “Revised BEPS Action 5 Transparency Framework on Tax Rulings”
The Dutch cabinet is looking into additional measures to tackle dividend stripping
The Canadian Government rescinds its digital services tax
G7 statement on global minimum taxes / Pillar 2
The Court of Appeal of The Hague ruled in 3 similar cases on the relevance of the outcome of a Mutual Agreement Procedure for earlier years
The opinion of the Advocate General in Case C‑321/24, Attal and Associés (Free movement of capital – Declaration of succession – Calculation of notary’s remuneration)
Position of the Dutch tax authorities on the application of the withholding exemption of the Dutch dividend withholding tax Act in cases the dividend is not eligible for treaty benefits
The Inclusive Framework on BEPS released a consolidated version of the Commentary to the Global Anti-Base Erosion Model Rules
Memorandum of Understanding as concluded by the Dutch and German Ministries of Finance on their intend to continue their discussion on the tax consequence of teleworking by cross-border workers
The DAC9 Directive has been published in the Official Journal of the European Union
Protocol amending the existing DTA as concluded between the Kingdom of the Netherlands and the Federal Republic of Germany has been published in the Dutch State Gazette
Competent authority mutual agreement on the implementation of part VI of the multilateral convention to implement tax treaty related measures to prevent BEPS as concluded between the competent authorities of Belgium and The Netherlands
The Council of the European Union adopted the DAC9 Directive
The CJEU ruled in Case C-228/24, Nordcurrent group (The anti-abuse provision of the Parent-Subsidiary Directive)

The Dutch cabinet is looking into additional measures to tackle dividend stripping