Dutch list of low tax jurisdictions
WebOct 8, 2024 · The list only contains the Dutch low tax jurisdictions, not the jurisdictions designated as non-cooperative jurisdictions by the EU. The non-cooperative jurisdictions … WebThe jurisdictions that qualify as low tax are annually listed by the Dutch Government and the first iteration of the list was published on 31 December 2024. Multinationals with subsidiaries in the relevant low-tax jurisdictions that are (indirectly) held by a Dutch taxpayer should therefore review the impact of the Dutch CFC rules (if any).
Dutch list of low tax jurisdictions
Did you know?
WebJan 1, 2024 · a statutory tax rate lower than 9% (a low-tax jurisdiction) or a jurisdiction on the EU list of non-cooperative jurisdictions (the EU List) are in scope of the conditional WHT. The Dutch Government publishes a list at the end of each year of jurisdictions that qualify as low-tax jurisdictions or are included on the EU List at that time. WebJan 1, 2024 · The Dutch list of low-taxed and non-cooperative jurisdictions is updated annually to include jurisdictions that the Dutch Government has identified as having no …
WebOct 8, 2024 · The most recent EU list of non-cooperative jurisdictions (of June 21, 2024) contains the following jurisdictions: American Samoa, Belize, Fiji, Guam, Marshall Islands, Oman, Samoa, Trinidad and Tobago, United Arab Emirates, US Virgin Islands, and Vanuatu.
WebJan 24, 2024 · Nonetheless, all these Middle East jurisdictions are now considered low tax jurisdictions for Dutch tax purposes, including for the purposes of the CFC measures as of January 1, 2024, the conditional withholding tax on interest and royalty payments as of January 1, 2024 and the advance tax ruling restrictions as of July 1, 2024. WebThe Dutch Ministry of Finance has announced an update to the list of low-tax jurisdictions for 2024, which includes jurisdictions with no profit tax or with a profit tax rate of less …
WebFeb 7, 2024 · The Netherlands enacted a new tax law in December 2024 to implement a withholding tax (WHT) on Dutch source interest and royalties to related entities in low-tax jurisdictions (LTJ) and in abusive structures, as of January 1, 2024. This WHT is not intended to bring tax revenue. Rather, the WHT is intended to end international flow …
WebMay 29, 2024 · The Netherlands announces additional measures to be introduced by 2024 related to dividend payments to low-tax jurisdictions or jurisdictions on EU list of non-cooperative jurisdictions EY - Global Close search Trending Why Chief Marketing Officers should be central to every transformation 31 Jan 2024 Consulting grand rapids bach festivalWebOct 11, 2024 · The Dutch list of low-taxed and non-cooperative jurisdictions is updated annually to include jurisdictions that the Dutch Government has identified as having no … grand rapids auto insuranceWebApr 10, 2024 · The Dutch Government publishes a list at the end of each year of jurisdictions that qualify as low-tax jurisdictions or are included on the EU List at that time. Only jurisdictions that are included on that list for the preceding calendar year are in scope of the conditional WHT. chinese new year 2110WebThe Dutch Government enacted, on 27 December 2024, a withholding tax on interest payments and royalties to low tax jurisdictions and in abusive situations, effective as of 1 January 2024. ... detailed information on the intra-group financing and/or licensing activities must be provided to the Dutch tax authorities. The Dutch tax authorities may ... grand rapids bankruptcy attorneyWebJan 9, 2024 · On 28 December 2024, the Dutch Ministry of Finance (MinFin) published a list of 21 jurisdictions which it qualifies as "low-tax jurisdictions" (LTJs). This Dutch Blacklist includes, among others ... chinese new year 2100WebJul 1, 2024 · On 28 December 2024, the Dutch Government published a list with low-taxed and non-cooperative jurisdictions relevant in the application of certain new Dutch … chinese new year 2101WebThe list adopted by the Council on 14 February 2024 is composed of: American Samoa Anguilla Bahamas British Virgin Islands Costa Rica Fiji Guam Marshall Islands Palau … chinese new year 218 national holiday dates