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Tax transparency package includes exchange of information on tax rulings

Global Tax Update:April 2015/Netherlands

The European Commission published a tax transparency package that contains proposals to combat tax avoidance.(Global Tax Update:April 2015/Netherlands)

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1.Tax transparency package includes exchange of information on tax rulings
The European Commission published a tax transparency package on 18 March 2015 that contains proposals to combat tax avoidance by multinationals, which threatens EU member states’ tax revenues. A key component of the package is a proposal to introduce the automatic exchange of information between the tax authorities of EU member states on their tax rulings.

2. Procedure to obtain dividend withholding tax exemption revised
New regulations published by the Netherlands government on 3 February 2015 set out the procedure for obtaining an exemption or a refund of withholding tax for intercompany dividends under Dutch tax treaties. The regulations became effective on 4 February, replacing regulations dating from 2010, and will apply to dividends paid or made payable on or after 1 March 2015.


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