SER-advies over het ontwerp-landsbesluit h.a.m. strekkende tot wijziging van het Landsbesluit winstbelasting. Betreft invulling van ‘voordelen uit binnenlandse onderneming’ (Curaçao)

Onlangs is het advies van de Sociaal-Economische Raad van Curaçao (SER) betreffende het ontwerp-landsbesluit, houdende algemene maatregelen, strekkende tot wijziging van het Landsbesluit winstbelasting (P.B. 2018, no. 19) (zaaknummer 2019/052742, ref.nr. 004/2020-SER) openbaar gemaakt. Het advies is bij brief van 7 februari 2020 aangeboden aan de Minister van Financiën (ref.nr. 008/2020). In de considerans van het ontwerp-landsbesluit (welk ontwerp zelf nog niet openbaar is) zou worden overwogen ‘dat ter uitvoering ...
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Tackling the coronavirus: OECD Forum on Tax Administration publishes actions that tax administrations are currently taking to support taxpayers

In the light of the worsening global impacts of COVID-19 on individual taxpayers, businesses and the wider economy, the OECD Forum on Tax Administration (FTA) has published a global reference document setting out actions that FTA tax administrations are currently taking to support taxpayers. These include measures to address cash-flow concerns, difficulties in meeting reporting and payment deadlines and communication initiatives. The intention of this document, which will be updated on a ...
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OECD releases document ‘Emergency tax policy responses to the Covid-19 pandemic. Limiting damage to productive potential and protecting the vulnerable’

The OECD has released a document on the website on ‘Emergency tax policy responses to the Covid-19 pandemic. Limiting damage to productive potential and protecting the vulnerable’. The document has been posted on the website of the OECD. From the document: Detected cases of Covid-19 are quickly rising in many countries, with major adverse effects on health and mortality. To fight the outbreak and spread of the virus, countries are ...
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FTA releases document ‘Tax administration responses to Covid-19: support for taxpayers’ to assist administrations globally in their consideration of appropriate measures in their own national contexts to help taxpayers during this difficult period

The OECD has posted a document on the website, released up by the Forum on Tax Administration with suggestions on “Tax administration responses to Covid-19: support for taxpayers”. From the document: The Covid-19 emergency will affect the lives of many people around the globe. There are a number of ways that governments and tax administrations can ease burdens on taxpayers and support businesses and individuals with cash-flow problems or with ...
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First meeting of the Global Forum’s peer review group on the effective implementation of automatic exchange of tax information

The Global Forum on Transparency and Exchange of Information for Tax Purposes recently established an Automatic Exchange of Information Peer Review Group (APRG) to take forward its work on ensuring the effective implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the AEOI Standard). Comprised of 34 Global Forum members, the APRG held its first meeting on 16-18 March 2020 to discuss key issues in ensuring ...
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OECD releases second peer review report on preventing treaty shopping (BEPS Action 6). No jurisdiction has raised any concerns about their agreements with Aruba respectively Curaçao. Aruba encouraged to implement the minimum standard

Progress continues with the implementation of the BEPS package, as the OECD releases the second peer review assessing countries’ efforts to implement the Action 6 minimum standard as agreed under the OECD/G20 BEPS Project: Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping. The release of the report was announced in a press release on the website of the OECD. From the press release. The second peer review ...
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Public comments received on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard

The OECD is grateful to the commentators for their input on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard) and has published the public comments received. This was announced with a press release published on 9 March 2020 the website of the OECD. From the press release. On 6 February 2020, interested parties were invited to provide comments. For more information, click here to go to the press ...
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Gerechtshof Den Haag bevestigt: dividendbelasting verschuldigd over dividenduitkeringen door naar Nederlands recht opgerichte vennootschap – met aandeelhouder in Sint Maarten – waarvan de statutaire directie is verplaatst naar Singapore. Vennootschap voor toepassing BRK uitsluitend inwoner van Nederland

Samenvatting zaak In deze Nederlandse belastingzaak met Caribische raakvlakken is het volgende aan de orde. Belanghebbende is een naar Nederlands recht opgerichte vennootschap. In 2006 is haar statutaire directie vanuit Nederland verplaatst naar Singapore. Belanghebbende is in Singapore als inwoner in de heffing betrokken. In het onderhavige jaar (2010) heeft belanghebbende dividenden uitgekeerd aan haar op Sint Maarten woonachtige, enig aandeelhouder. In de jaren 2006 tot en met 2010 is ...
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OECD releases IT-tools to support the implementation of TRACE and the wider exchange of tax information

On 25 February 2020, the OECD released IT-formats and guidance to support the technical implementation of the OECD Treaty Relief and Compliance Enhancement (TRACE) initiative, as well as to facilitate the wider use of the OECD Common Transmission System (CTS) for the exchange of information between tax administrations. This was announced with a press release published on the website of the OECD. From the press release: TRACE is a standardised ...
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Verslag vaste commissie voor financiën van de Tweede Kamer met antwoorden staatssecretaris over hoofdlijnen eerste pijler van een nieuw internationaal stelsel voor belastingheffing in een digitaliserende economie (Nederland)

De vaste commissie voor Financiën heeft een aantal vragen en opmerkingen voorgelegd aan de Staatssecretaris van Financiën over de brief van 10 oktober 2019 over hoofdlijnen van de eerste pijler van een nieuw internationaal stelsel voor belastingheffing in een digitaliserende economie (Kamerstuk 32 140, nr. 60). De vragen en opmerkingen zijn op 21 november 2019 aan de Staatssecretaris van Financiën voorgelegd. Bij brief van 10 februari 2020 zijn de vragen ...
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BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia

The work on BEPS Action 14 continued with the publication on 24 February 2020 of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. This was announced with a press release published on the website of the OECD. From the press release: The reports of Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco (also available ...
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Stage 1 peer review report on dispute resolution released by OECD: overall Curaçao meets most of the elements of the BEPS Action 14 Minimum Standard

On 24 February 2020 the stage 1 peer review report for Curaçao on dispute resolution (BEPS Action 14) was released by the OECD: Making Dispute Resolution More Effective – MAP Peer Review Report, Curaçao (Stage 1): Inclusive Framework on BEPS: Action 14, OECD/G20 Base Erosion and Profit Shifting Project (hereafter to be referred to as: “the report”). The report assesses the country's efforts to implement the Action 14 minimum standard ...
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OECD seeks input on draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy

As part of the ongoing work of the Committee on Fiscal Affairs, the OECD is seeking public comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. This was announced with a press release published on the website of the OECD. From the press release: BACKGROUND The market of online platforms facilitating the "sharing" and "gig" economies is growing rapidly ...
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OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors

On 14 February 2020, the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors was released. From the overview in the report: “Over the past 10 years, the G20 has supported multilateral co-operation for a globally fair, sustainable and modern international tax system, which translated into successful deliverables. Thanks to this momentum, significant progress has taken place to combat tax evasion, Base Erosion and Profit Shifting (BEPS), ...
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Brochure Nederlandse Ministerie van Financiën over het Multilateraal Instrument (MLI) en Nederlandse belastingverdragen

Het Nederlandse Ministerie van Financiën heeft een brochure uitgegeven over het Multilateraal Instrument (MLI) en Nederlandse belastingverdragen. Het MLI maakt het voor landen mogelijk op een snelle en efficiënte wijze hun belastingverdragen aan te passen om belastingontwijking tegen te gaan, zonder dat hiervoor nieuwe onderhandelingen nodig zijn. Het MLI bevat namelijk bepalingen tegen belastingontwijking die doorwerken in belastingverdragen van landen die daarvoor kiezen. Het MLI geldt ook voor Nederland. In ...
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