Spotlight on: Place of Effective management NL-SG-St. Maarten (Case Law)

In a recent decision, the Dutch Supreme Court ruled on the imposition of Dutch dividend withholding tax on a dual resident company with its statutory seat in Singapore paying dividends to an entity in Curaçao. In its decision, the Supreme Court considered the facts and circumstances involving a company incorporated under Dutch law, with a statutory seat in Singapore and the sole shareholder of which was a Dutch tax resident who emigrated to St. Maarten.

• Read the Supreme Court ruling
• Treaty between Netherlands and Singapore and tax Regulation for the Kingdom: dividends distributed by a dual resident company to shareholder in St. Maarten taxable in Netherlands