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List of articles in category DCIT
Title
Published Date
Position of the Dutch tax authorities on the application of the liquidation loss scheme in case of the dissolution and liquidation of an entity that previously was a sub-subsidiary of the taxpayer
29 March 2024
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
12 February 2024
A position paper of the Dutch tax authorities on the carrying-back of losses for Dutch corporate income tax purposes has been published
15 November 2023
Position paper of a knowledge group of the Dutch tax authorities regarding the application of Articles 10c and 25 of the DCIT Act in relation to a Total Return on Equity Swap
22 June 2023
Position paper of a knowledge group of the Dutch tax authorities on the treatment for Dutch corporate income tax purposes of certain Phantom Stocks
07 June 2023
Position paper of a knowledge group of the Dutch tax authorities on the qualification of a reverse convertible loan for Dutch corporate income tax purposes and the deductibility of the surcharge paid for the conversion right
07 June 2023
INTERESTING ARTICLES
The Dutch Government opened a public consultation on proposed changes to the conditions to be met for the exemption of real estate transfer tax to apply in case of a legal demerger
The AG proposes the CJEU to annul the EC’s decision that the special rule for certain financing income as in included in the CFC regime as applicable in the UK between 2013 and 2018 constituted illegal State Aid
Position of the Dutch tax authorities published on the qualification of an English/Welsh Limited Liability Partnership for Dutch tax purposes
De Nederlandse overheid heeft een consultatie geopend met betrekking tot aanpassing van de splitsingsvrijstelling in de overdrachtsbelasting
The Irish Department of Finance opened a public consultation on a Strawman proposal for the introduction of a participation exemption for foreign dividends
Evaluation of the Dutch 30% Allowance and the possibility to tax exempt reimburse extraterritorial costs that are actually incurred by an employee
Position of the Dutch tax authorities on the application of the liquidation loss scheme in case of the dissolution and liquidation of an entity that previously was a sub-subsidiary of the taxpayer
The Liechtenstein government issued a regulation on the minimum taxation of large groups of companies
Position of the Dutch tax authorities on the scope of substitution with respect to the participation exemption in case of a legal demerger
De Nederlandse Hoge Raad wijkt af van het advies van de AG in de volgende artikel 10a Vpb - fraus legis zaak
The Australian Treasury opened 2 public consultations on draft legislation to implement Pillar 2 in Australia
The opinion of the Advocate General in Case C‑39/23 (Free movement of capital – Difference in treatment of dividend distributions to resident and non-resident public pension funds)
The opinion of the Advocate General in Case C‑585/22 (Deductibility of interest due on a loan predominantly motivated not by commercial considerations, but by the objective of creating a deductible debt)
De belastingdienst heeft een kennisdocument gepubliceerd over kosten ter zake van de verwerving of vervreemding van een deelneming