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Category: Tax News
Dutch Supreme Court closes door on refund of Dutch dividend withholding tax to foreign investment fund
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Tax News

Dutch Supreme Court closes door on refund of Dutch dividend withholding tax to foreign investment fund

On April 9th, 2021, the Dutch Supreme Court decided that foreign investment funds are not entitled to refund of Dutch dividend withholding tax based on the free movement of capital (art 63 EU Treaty). Free movement of capital Article 63...
April 9, 2021
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Spanish Supreme Court: Norwegian sovereign wealth funds entitled to refund of Spanish DWT based on free movement of capital
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Tax News

Spanish Supreme Court: Norwegian sovereign wealth funds entitled to refund of Spanish DWT based on free movement of capital

On March 2nd, 2021, the Spanish Supreme Court ruled that Spain violates the European free movement of capital (art 63 EU Treaty and art 40 EEA Agreement) by not refunding Spanish dividend tax (withheld from dividends paid by Spanish publicly...
March 22, 2021
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European Commission formally asks Sweden and France to stop applying a higher withholding tax to foreign pension institutions and insurance companies
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Tax News

European Commission formally asks Sweden and France to stop applying a higher withholding tax to foreign pension institutions and insurance companies

March 9, 2021
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Netherlands and Chile sign tax treaty: 0% dividend withholding tax for pension funds
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Tax News

Netherlands and Chile sign tax treaty: 0% dividend withholding tax for pension funds

On January 25th, the Netherlands and Chile signed a tax treaty. The treaty will enter into force after ratification instruments have been exchanged. The treaty includes a provision that entitles recognized pension funds to 0% withholding tax on dividends. Capital...
February 3, 2021
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Brexit creates withholding tax leakage for UK pension funds, UCITS and AIFs
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Tax News

Brexit creates withholding tax leakage for UK pension funds, UCITS and AIFs

January 4, 2021
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Spanish dividend withholding tax violates free movement of capital and must be refunded, says Spanish Supreme Court
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Tax News

Spanish dividend withholding tax violates free movement of capital and must be refunded, says Spanish Supreme Court

December 23, 2020
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Polish withholding tax refund procedure to become less burdensome in 2021
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Tax News

Polish withholding tax refund procedure to become less burdensome in 2021

November 21, 2020
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Italy proposes dividend tax exemption for EU collective investment funds in 2021
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Tax News

Italy proposes dividend tax exemption for EU collective investment funds in 2021

November 17, 2020
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New Protocol to Netherlands – Poland tax treaty introduces 0% dividend withholding tax for pension funds
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Tax News

New Protocol to Netherlands – Poland tax treaty introduces 0% dividend withholding tax for pension funds

On 29 October, the Netherlands and Poland concluded a Protocol to their double tax treaty. The Protocol introduces amendments to the treaty. One of them is a 0% dividend withholding tax rate for “recognized pension funds generally exempt from tax”....
November 17, 2020
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EC asks Belgium to stop taxing foreign insurance companies more heavily than Belgian insurance companies
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Tax News

EC asks Belgium to stop taxing foreign insurance companies more heavily than Belgian insurance companies

Last Friday, the European Commission (“EC”) has requested Belgium to stop taxing foreign life insurance companies more heavily on Belgian source dividends, interest and income from real estate. Belgian insurance companies are often effectively exempt or almost fully exempt (as...
November 2, 2020
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Dutch Supreme Court opens the door to refund of Dutch dividend withholding tax (DWT) to foreign investment funds
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Tax News

Dutch Supreme Court opens the door to refund of Dutch dividend withholding tax (DWT) to foreign investment funds

Dutch Supreme Court opens the door to refund of Dutch dividend withholding tax to foreign investment funds. Today, the Dutch Supreme Court ruled that foreign investment funds that meet certain shareholder conditions are eligible for refund of Dutch dividend withholding...
October 23, 2020
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ESMA recommends tax information exchange
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Tax News

ESMA recommends tax information exchange

European Securities and Markets Authority (ESMA) recommends European Commission to allow national financial markets supervisory bodies to exchange information with tax authorities to combat fraudulent withholding tax schemes. On 24 September, 2020, ESMA published the outcomes of its review of...
September 24, 2020
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Dutch government proposes changes to the dividend withholding tax on portfolio investments in domestic situations, and expects to refund close to EUR 1 billion in unduly withheld dividend tax to foreign investors next year
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Tax News

Dutch government proposes changes to the dividend withholding tax on portfolio investments in domestic situations, and expects to refund close to EUR 1 billion in unduly withheld dividend tax to foreign investors next year

Dutch companies are eligible for a full credit of Dutch dividend withholding tax on their income from Dutch portfolio investments (e.g. dividend income from <10% share interests in other companies) against their corporate income tax liability over that same income....
September 17, 2020
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French tax administration releases new guidelines for dividend withholding tax exemption at source and refund procedures for foreign collective investment vehicles (“CIV’s”)
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Tax News

French tax administration releases new guidelines for dividend withholding tax exemption at source and refund procedures for foreign collective investment vehicles (“CIV’s”)

September 16, 2020
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South Africa public ruling on beneficial ownership for UK Authorized Contractual Scheme
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Tax News

South Africa public ruling on beneficial ownership for UK Authorized Contractual Scheme

September 7, 2020
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European Commission announces plans for EU-wide system for withholding tax relief at source
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Tax News

European Commission announces plans for EU-wide system for withholding tax relief at source

On July 15th, 2020, the European Commission (“EC”) issued a communication to the European Parliament and Council. It contains an action plan for “fair and simple taxation supporting the recovery strategy”. The term recovery, in this context, means recovery of the...
July 24, 2020
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ECJ ruling could further erode EU dividend tax obstacles
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PressTax News

ECJ ruling could further erode EU dividend tax obstacles

November 19, 2019
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ECJ: German withholding tax levied from Canadian pension fund violates the EU treaty
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Tax News

ECJ: German withholding tax levied from Canadian pension fund violates the EU treaty

November 14, 2019
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ECJ’s Attorney General: German Dividend Withholding Tax Violates Eu Treaty
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Tax News

ECJ’s Attorney General: German Dividend Withholding Tax Violates Eu Treaty

June 5, 2019
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ECJ’s AG Renders Opinion On Relationship Between Free Movement Of Capital And Eu State Aid Rules
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Tax News

ECJ’s AG Renders Opinion On Relationship Between Free Movement Of Capital And Eu State Aid Rules

December 20, 2018
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ECJ renders decision in Fidelity Funds case
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Tax News

ECJ renders decision in Fidelity Funds case

June 21, 2018
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