Martijn van der Kroon, auteur op C&B More

Multilateral agreement against tax evasion

30 June 2017 — Recently, the multilateral treaty against international tax evasion was signed by nearly 70 countries, including the Netherlands. The treaty is one of the results of the Base Erosion and Profit Shifting project (BEPS-project) by the OECD. A number of countries intend to sign this treaty later this year. Below we explain the background and consequences … Continued

Draft published: New dividend withholding tax rules

22 May 2017 — An internet consultation of the amendment of the Dutch dividend withholding tax rules has been published. The draft proposal contains three subjects: the dividend withholding tax for cooperatives, the general withholding tax exemption and anti-abuse provisions regarding this subject are amended. The outline of the proposal is in line with the previous communications of the … Continued

EU: all hybrid mismatches targeted

22 February 2017 — This week, the EU has reached agreement on a broadening of the scope of the Anti-Tax Avoidance Directive (ATAD) to target hybrid mismatches. In the amended ATAD the various kinds of hybrid mismatches are covered and the scope is broadened to also include third country situations. We describe these amendments in more detail below. … Continued

New dividend withholding tax rules for cooperatives

2 January 2017 — An outline of the new dividend withholding tax regulations for cooperatives was published by the state secretary of Finance. This follows the earlier announcement that the current exemption for cooperatives will be abolished (our news message). We describe this outline below. The new regulation The Dutch government would like to impose dividend withholding tax … Continued

European Commission launches new tax proposal

26 October 2016 — On 25 October, the European Commission has launched proposals on various tax subject, including the Common Consolidated Corporate Tax Base (CCCTB), the combat on hybrid mismatches and measures to improve dispute resolution regarding double taxation within the EU. We would like to inform you as follows. Common (Consolidated) Corporate Tax Base In the past, … Continued

Brexit: tax consequences for shipping companies

29 July 2016 — Since the UK has decided to leave the EU based on the referendum, it became clear the path to actual leave the EU will be complex. Among others, leaving the EU will lead to a range of tax issues. A major part of the currently applicable EU rules are part of UK national law. This … Continued

EU agrees on Anti-Tax Avoidance Directive (ATAD)

23 June 2016 — The EU member states have reached an agreement on the Anti-Tax Avoidance Directive (ATAD). The Directive will be adopted at a future meeting, but the outline of the ATAD has already become clear. The ATAD will provide for a minimum level of protection for the EU market and strengthen the average level of protection against … Continued

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