Quoted - Practical aspects of the Dutch dividend withholding tax exemption
In this issue of Quoted we will set out the principal changes in the DWTA as of 1 January 2018, illustrated by examples and questions in practice.
We will specifically address formal aspects and the amendment (as of 1 January 2019) of the rules for substantiating valid business reasons that reflect economic reality (relevant substance). Additionally, the possible consequences of the judgements of the European Court of Justice (ECJ) in the so-called Danish cases are briefly reflected.
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