{"id":584,"date":"2024-02-15T15:51:27","date_gmt":"2024-02-15T14:51:27","guid":{"rendered":"https:\/\/novio.tax\/?p=584"},"modified":"2024-05-01T22:32:51","modified_gmt":"2024-05-01T20:32:51","slug":"laatste-update-over-de-india-netherlands-dividend-wht-rate-uitspraak-van-het-hooggerechtshof-van-india","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/laatste-update-over-de-india-netherlands-dividend-wht-rate-uitspraak-van-het-hooggerechtshof-van-india\/","title":{"rendered":"Laatste update over de dividendbelasting tussen India en Nederland: Uitspraak van het Indiase Hooggerechtshof"},"content":{"rendered":"

Deze uitspraak van het Indiase SC heeft voor veel opschudding gezorgd bij bedrijven die in India hebben ge\u00efnvesteerd, omdat het zou kunnen leiden tot een stortvloed van belasting- en boetebedragen van de Indiase belastingdienst. Wat Nederland betreft, lijkt de impact van de uitspraak van het SC beperkt te zijn tot het dividend WHT-tarief onder de Indiaas-Nederlandse DTAA. Het WHT-dividendtarief in Indiase DTAA's is pas relevant sinds 1 april 2020 (dat wil zeggen, toen India zijn binnenlandse dividendbelasting afschafte).<\/p>\n

Het WHT-tarief en de definitie van vergoedingen voor technische diensten (\"FTS\") onder de Indiaas-Nederlandse DTAA lijken niet te worden be\u00efnvloed door de uitspraak van het Indiase Hooggerechtshof. Het standpunt van het Indiase SC dat MFN-clausules in Indiase DTAA's alleen in werking treden na kennisgeving door de Indiase belastingdienst, maakt het echter noodzakelijk om alle Indiase DTAA's met MFN-clausules nader te bekijken. Kijk voor een diepgaande analyse van alle Indiase DTAA's die mogelijk worden be\u00efnvloed door deze uitspraak van het Indiase SC uit naar onze volgende blog over dit onderwerp.<\/p>\n

Op 19 oktober 2023 heeft het Hooggerechtshof van India uitspraak gedaan in de zaak Assessing Officer Circle (International Taxation) vs. M\/S Nestle SA & others (Civil Appeal No(s). 1420 van 2023). Het hoogste Indiase gerechtshof oordeelde dat de meestbegunstigingsclausules (\"MFN\") in Indiase belastingverdragen niet in werking treden tenzij ze worden aangemeld door de betrokken autoriteit krachtens Sec. 90(1) van de Income Tax Act, 1961. Hiermee heeft het Indiase Hooggerechtshof (\"SC\") verschillende uitspraken van het Delhi High Court vernietigd.<\/p>","protected":false},"excerpt":{"rendered":"

This Indian SC ruling has caused quite a stir among companies invested in India as it could lead to a flurry of tax and penalty demands from the Indian tax authorities. Notably, with regard to the Netherlands, the impact of the SC ruling appears to be limited to the dividend WHT rate under the India-Netherlands […]<\/p>","protected":false},"author":1,"featured_media":586,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-584","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"\nLatest update on the India-Netherlands dividend WHT rate: Ruling from the Supreme Court of India - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/laatste-update-over-de-india-netherlands-dividend-wht-rate-uitspraak-van-het-hooggerechtshof-van-india\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Latest update on the India-Netherlands dividend WHT rate: Ruling from the Supreme Court of India - NovioTax\" \/>\n<meta property=\"og:description\" content=\"This Indian SC ruling has caused quite a stir among companies invested in India as it could lead to a flurry of tax and penalty demands from the Indian tax authorities. 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