European Union: Tax Treaties

The European Court of Justice has ruled on whether a foreign tax credit mechanism can neutralise discriminatory withholding tax treatment for US Regulated Investment Companies receiving dividends from Spanish listed companies. The Spanish Supreme Court must now determine if theoretical neutralisation at shareholder level can ever be achieved in practice, given the exceptionally high evidentiary bar set by the CJEU.

Cyprus removed a key barrier to its 60-day tax residency rule in January 2026, allowing applicants to qualify even if another country still claims them as tax resident. The change shifts the resolution of competing residency claims from domestic statute to double tax treaty tie-breaker provisions, fundamentally altering how internationally mobile business owners and executives can establish Cyprus tax residency.

People moving to Cyprus often want to know how the country will tax their dividends, interest and other income. The answer starts with two separate questions: are they tax resident in Cyprus, and where are they domiciled? A residence permit, a property purchase or a Cyprus company does not answer either question by itself.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt.

Cyprus has fundamentally altered its corporate tax residence rules, effective January 2026, creating automatic tax residency for all Cyprus-incorporated companies unless a double tax treaty explicitly provides otherwise.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

The European Commission has unveiled a comprehensive tax simplification package aimed at streamlining the EU's corporate tax framework through two key proposals: the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation. These reforms seek to reduce complexity, eliminate overlapping provisions, and enhance competitiveness by simplifying withholding tax relief, revising anti-tax avoidance rules, and consolidating administrative cooperation mechanisms across Member States.

The OECD's Subject to Tax Rule (STTR) is being implemented through a Multilateral Convention, allowing source countries to impose additional taxation on cross-border payments between related parties when taxed below 9%. This treaty-based mechanism will reshape international financing, licensing, and service arrangements for multinational groups.

Moore spielen für den natürlichen Klimaschutz eine wichtige Rolle. Im natürlichen Zustand beheimaten sie seltene Tier- und Pflanzenarten, speichern große Mengen Wasser in der Landschaft und gehören zu den effektivsten Kohlenstoffspeichern der Erde.