We offer you expert advice, individually or as a business subject to the tax laws of different countries or the international aspects of an individual country’s tax laws.
The Netherlands has tax treaties with many countries, with the goal to prevent you from paying tax twice on an income that you earned abroad, both in the Netherlands and abroad. The treaties define in which country the income may be taxed, income that may be taxed abroad and how the Netherlands can allow a reduction of its own tax.
The Netherlands has also introduced a number of tax rules based on legislation in connection to the EU. These rules provide, in particular, the removal of tax obstacles to investments in other EU Member States. A striking example is the possibility of deferment of profit in cross-border mergers. In some cases, the Netherlands has had to adapt its tax rules (or will have to do) as a result of rulings by the European Court of Justice in cases involving unlawful discrimination between the structure of taxation in purely national relations and on the other, manner of taxation of cross-border investments within the European Union.
In the Netherlands international law, law that is recorded in treaties to which the Netherlands is party and decisions of international organizations, is above the national law. This also applies to tax law. In other words, where national tax is contrary to international law, the national law must give way. Knowledge of the international law, is therefore of imminent importance in determining your position.