The decree is in response to the Miljoen, X, and Société Général decisions of the Dutch Supreme Court, discussed earlier on MNE Tax . The Dutch Supreme Court ruled in these three cases that the levying of Dutch dividend withholding tax on foreign shareholders is incompatible with European law if the levy exceeds the effective Dutch taxation of comparable Dutch resident shareholders. However, the rulings were silent on a number of important questions regarding how to make this comparison between domestic shareholders and foreign shareholders.
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MNE Tax, 5 May 2016