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A look at the concept of beneficial ownership by reviewing case law of various countries is presented. Beneficial ownership has produced uncertainties on the economic aspects of the concept because of the absence of qualifying definition. The domestic treatment of beneficial ownership in Canada, France, Germany, and the Netherlands is also discussed.

A look at the European Court of Justice (ECJ) decision on the X Holding case is presented. The ECJ held that a Dutch rule, which allowed a Dutch parent company to form a 'single tax entity' with its 95% Dutch subsidiary but not with its 95% Belgian subsidiary, form a discrimination. However, ECJ justified the rule based on balanced allocation of tax jurisdiction.

The European Court of Justice (ECJ) and national courts have ruled on whether a taxpayer might make a claim based on the freedom of establishment and/or the free movements of capital. The issue has crucial importance in situations involving third countries. How the inconsistencies in ECJ's case law led to conflicting findings by various national courts is also discussed.

The Netherlands Supreme Court's decisions on the link between domestic concept of preservative assessments and concluded tax treaties are discussed. The BNB 2009/263 through 266 rulings found exit taxes under the treaties were not in accordance with good faith. The BNB 2009/263 through 266 rulings found exit tax on substantial share holdings is in line with good faith.

The revised rules regarding subsidiaries that qualify for the application of the participation exemption are examined. The changes which are applicable starting 2010, were designed to provide more clarity and make certain that the rules at issue are easier to apply. The rules which might look complex were simple to implement and the outcome should only be different in limited cases.

The compatibility of two Netherlands Corporate Income Tax Act provisions with European Commission law is discussed. The provisions enforced potential Netherlands tax liability on dividends issued to foreign corporate shareholders. The rules could represent restrictions on the freedom of establishment and on the free movement of capital.

European Commission's various tax proposals around Europe are discussed. An overview of the Commission's ruling on the Commission of the European Communities v. Kingdom of the Netherlands case which focuses on Netherlands' rules that provide withholding tax on dividends paid to certain European Economic Area residents is also presented.

The international financial reporting standards (IFRS) are being considered by the Netherlands Revenue for use in ascertaining the annual taxable profit. The most significant objection to this move is the vital role of fair value in the standards' valuations. The possible impacts of using the in Netherlands' tax accounting are examined.

The Netherlands' portfolio investment entity is exempt from corporate income tax, while its distributions are exempt from dividend withholding tax. It aims to allow tax-neutral collective investment. Focus on the taxation of this fund investment-facilitating tax regime and the requirements for the applicability of this regime are presented.

An examination of the interest deduction laws of the Netherlands, Germany, and the UK reveals that the German interest barriers appear to conflict with European Commission laws while those of the UK are too comprehensive as compared to the Netherlands rule. Options for the improvement of interest deduction laws in the Netherlands are presented.

The Dividend Withholding Tax Act of the Netherlands is still not fully European Commission compliant despite its many amendments and there also appears to be an inconsistency between withholding tax position of dividends paid to Netherland companies and those from other member states. European Court of Justice cases related to cross-border dividends are discussed.

Information about Orange European Smallcap Fund NVs' (OESF) case involving a refund for foreign withholding tax is presented. Under Netherlands law, collective investment vehicles are subject to a special tax regime. The European Court of Justice ruled that a European Union Member State may find it necessary via a tax treaty to treat dividends from various Member States differently.

The decision of Advocate General of Netherlands Supreme Court on tax treatment for resident sportsperson's basic salary, under Organization for Economic Co-operation and Development tax treaty, is discussed.

The tax consequences of thin capitalization rules, under corporate income tax law of Netherlands, are presented.

The latest updates on different tax related cases in France, Italy, Luxembourg and Netherlands are thoroughly analyzed.

The Netherlands State Secretary for finance issued two decrees to deal with the foreign entities, their classification and application. It is concluded that both decrees are major improvements in comparison with old policy and may help in international tax practice.

A protocol amending the income tax treaty between the Netherlands and the United States was signed on March 8, 2004 by the US Secretary of the Treasury, John W. Snow and the Netherlands Under-Minister of Finance, Joop Wijn. The protocol has to be approved in the Netherlands and the United States before coming into effect. The clauses in the protocol relating to the new arrangement for hybrid entities, the new limitation on benefits article and the new dividends article are discussed.

The Income Tax Act, Wet IB 2001 of Netherlands gives tax - incentives for the investments in culture, like performing arts and museums. The article questions the probable success of the act and suggests that other European countries should not follow the policy.

The differences in tax treatment of partnerships and issues arising in cross-border situations due to these differences are discussed. The characteristics of Netherlands and Spanish partnerships and their classification for domestic income tax purposes are analyzed.