November 14, 2014 De-offshorisation in Russia On October 25 the Russian government approved amendments to the tax legislation concerning de-offshorization of Russian business. The main purpose is to introduce a new chapter to the Tax... November 3, 2014 New double tax treaty between China and the Netherlands Signed in May 2013 new tax treaty between China and the Netherlands was ratified by the governments of both countries and entered into force on 31 August 2014. The treaty is applicable to income... November 3, 2014 Netherlands - Base Erosion and Profit Shifting (BEPS) On 16 September 2014 the Dutch Minister of Finance released the Dutch Government’s response to the reports in the OECD BEPS project. October 24, 2014 “Substantial” Domiciliation Substance requirements become more stringent and sophisticated. More often tax authorities require presence of operating office with actual staff and all other attributes of business activity.... September 10, 2014 New DTT between the Netherlands and Curacao New bilateral rules for the avoidance of double taxation between the Netherlands—including Dutch jurisdictions located in the Caribbean—and Curaçao were announced and presented on 10 June 2014 to... September 9, 2014 News concerning APA, ATR and substance requirement On 13 June 2014 five new updated Decrees concerning advance pricing agreements (“APA”), advance tax rulings (“ATR”) and substance requirements came into effect. August 18, 2014 Offshore comes to the end! On 18 March the MinFin of Russian Federation published a draft of the legislative amendments concerning taxation of income of foreign companies. The purpose of these amendments is to obligate... June 27, 2014 Increase of interest rate on late payment of taxes Increase of interest rates Effective 1 January 2014, the Dutch Government introduced a new interest rate for late payment of corporate income tax (CIT) of at least 8% (for 2014: 8,25%) and... June 20, 2014 VAT on bank fees from third parties The Hague district court issued a judgment concerning value added tax (VAT) on the re-charged fees related to a bank’s use of an external advisor in connection with providing loans to a... June 14, 2014 EU Court of Justice considers fiscal unity regime in breach of EU law On 12 June, 2014 the Court of Justice of the European Union (CJEU) in connection to a Dutch case concluded that Dutch law is not compliant with EU law—i.e., the freedom of... 10 posts of 14 posts Show older posts Loading... 1 2
