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List of articles in category DCIT
Title
Published Date
Standpunt van de Kennisgroep deelnemingsvrijstelling gepubliceerd over een artikel 13, zevende lid, Wet Vpb beschikking en een non-deliverable valutatermijncontract
18 June 2024
Standpunt van de Kennisgroep deelnemingsvrijstelling gepubliceerd over de toepassing van de deelnemingsvrijstelling op voordelen uit een optierecht met een geleidelijke uitoefeningsmogelijkheid
18 June 2024
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 European Commission calls on the Netherlands to bring its rules on taxation of investment funds in line with EU law
De Europese Commissie roept Nederland op zijn regels inzake belastingheffing op beleggingsfondsen in overeenstemming te brengen met het EU-recht
Rijkswet van houdende goedkeuring van het belastingverdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Malta gepubliceerd
Switzerland and Hungary sign a protocol amending their existing DTA
Republicans on the United States House Committee on Ways & Means demand the Biden Administration to take decisive action to combat Canada’s Digital Services Tax
AG Kokott answers the question whether the free movement of capital requires a Member State to treat non-resident internally managed and resident externally managed investment funds equally for tax purposes?
The Lithuanian Tax Disputes Commission referred questions on the anti-abuse rule of the Parent-Subsidiary Directive to the CJEU for a preliminary ruling
Estonia once again blocked the ECOFIN Council to come to a political agreement on the VIDA package
Switzerland and the United States agree on a mutual exchange of financial account data that is expected to apply from 2027
The Irish Department of Finance published the responses it received on its public consultation on a strawman proposal for the introduction of a participation exemption for foreign dividends
The CJEU ruled in Case C-420/23, Faurécia (Free movement of capital – Difference in treatment for stamp duty purposes of resident and non-resident borrowers)
Standpunt van de Kennisgroep deelnemingsvrijstelling gepubliceerd over een artikel 13, zevende lid, Wet Vpb beschikking en een non-deliverable valutatermijncontract
Standpunt van de Kennisgroep deelnemingsvrijstelling gepubliceerd over de toepassing van de deelnemingsvrijstelling op voordelen uit een optierecht met een geleidelijke uitoefeningsmogelijkheid
The Inclusive Framework released further guidance on Pillar One and Pillar Two