Following a reform as per 1 January 2018 of Dutch tax law, dividend withholding tax (DWT) should now also be charged on profit distributions by holding cooperatives, but it also favorably extends an existing DWT exemption for qualifying recipients.
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Introduction On June 26, 2017 all European Union (“EU”) member states should have been compliant with the regulations prescribed in the 4th Anti-Money Laundering Directive (“AMLD4”).
Following several long-awaited decisions in the Credit Suisse cases on 21 April 2017 the Dutch Supreme Court has provided useful guidance to international financing transactions involving Dutch borrowers and lenders. Situation
On 20 May 2015 the European Parliament adopted the so-called Fourth Anti-Money Laundering Directive 2015/849/EC (“AMLD”) that seeks to prevent money laundering and terrorism.
Effective as of 1 January 2017 a new article has been introduced to the already existing statutory transfer pricing framework in Luxembourg. Until that date a general provision confirmed as a general principle of Luxembourg tax law the