Dutch/Canadian tax treaty comparison, 2013

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1 Dutch/Canadian tax treaty comparison, 2013 Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam T T DTS NOW F

2 Contents Dutch/Canadian treaty comparison, 2013 i. International opportunities; ii. iii. iv. Dutch/Canadian treaty comparison; What DTS can do for you? Scope Limitation 2 of 14

3 i) International developments General developments On October 26, 2012 the OECD published its Country Risk Classifications. The US as well as the Netherlands receive a 0, which means that there is little credit risk in both countries. The Netherlands has investment protection agreements with some countries which do not have a bilateral investment treaty with Canada. Therefore, it might be worthwhile to determine whether indirect investment (via the Netherlands) is worthwhile as opposed to direct investment. The countries that receive the highest risk rating 7 which do not have a bilateral investment treaty with Canada but do have one with the Netherlands include: Belarus, Burkina Faso, Eritrea, Ethiopia, Gambia, Ivory Coast, Jamaica, Kyrgyzstan, Malawi, Mali, Moldova, Nicaragua, Pakistan, Sudan, Zimbabwe. Whereby, the Netherland have both tax treaty as well as BIT with Belarus and Malawi (Canada has neither). International treaty developments. Ethiopia, Bilateral Investment Treaty in force, Tax treaty to be concluded (Canada has no tax treaty in place). 3 of 14

4 ii) Dutch/Canadian treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 Albania Y Y N N 6 Algeria N N Y N Argentina Y Y Y Y 7 Armenia Y Y Y Y 6 Aruba Y N N N Australia Y N Y N Austria Y N Y N Azerbaijan Y Y Y N Bahrein Y N N N Bangladesh Y Y Y N 6 Barbados Y N Y Y Belarus Y Y N N 7 Belgium Y N Y N Belize N Y N N 6 Benin N Y N N 6 Bolivia N Y N N Bosnia Y Y N N Brazil Y N Y N Bulgaria Y Y Y N Burkina Faso N Y N N 7 4 of 14

5 ii) Dutch/Canadian treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 Cambodia N Y N N 6 Cameroon N N Y N 6 Canada Y Y x x Chile N Y Y N China (P.R.C.) Y Y Y Y Costa Rica N Y N Y Croatia Y Y Y Y Cuba N Y N N Curaçao Y N N N Cyprus N N Y N Czech Republic Y Y Y Y Denmark Y N Y N Dominican Republic N N Y N Ecuador N Y Y Y 7 Egypt Y Y Y Y El Salvador N Y N N Eritrea N Y N N 7 Estonia Y Y Y N Ethiopia N Y N N 7 Finland Y N Y N 5 of 14

6 ii) Dutch/Canadian treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 France Y N Y N Gabon N N Y N Gambia N Y N N 7 Georgia Y Y N N 6 Germany Y N Y N Ghana Y Y N N Greece Y N Y N Guatemala N Y N N Guyana N N Y N Honduras N Y N N Hong-Kong Y N N N Hungary Y Y Y Y Iceland Y N Y N India Y Y Y N Indonesia Y Y Y N Ireland Y N Y N Israel Y N Y N Italy Y N Y N Ivory Coast N Y Y N 7 Jamaica N Y Y N 7 6 of 14

7 ii) Dutch/Canadian treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 Japan Y N Y N Jordan Y Y Y Y Kazakhstan Y N Y N Kenya N Y Y N 6 Korea South Y N Y N Kosovo Y N N N 7 Kuwait Y Y Y N Kyrgyzstan Y Y Y N 7 Laos N Y N N Latvia Y Y Y Y Lebanon N Y N Y 7 Lithuania Y Y Y N Luxembourg Y N Y N Macedonia Y Y N N 5 Malawi Y Y N N 7 Malaysia Y Y Y N Mali N Y N N 7 Malta Y Y Y N Mexico Y Y Y Y Moldova Y Y Y N 7 7 of 14

8 ii) Dutch/US treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 Mongolia Y Y Y N Morocco Y Y Y N Mozambique N Y N N 6 Namibia N Y N N Netherlands N N Y N Netherlands Antilles Y N N N New Zealand Y N Y N Nicaragua N Y N N 7 Nigeria Y Y Y N 5 Norway Y N Y N Oman Y Y Y N Pakistan Y Y Y N 7 Panama Y N N Y Papua New Guinea N N Y N Paraguay N Y N N Peru N Y Y Y Philippines Y Y Y Y Poland Y Y Y Y Portugal Y N Y N Qatar Y N N N 8 of 14

9 ii) Dutch/Canadian treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 Romania Y Y Y Y Russia Y Y Y Y Saudi Arabia Y N N N Senegal N Y Y N 6 Serbia Y Y N N 6 Singapore Y Y Y N Slovak Republic Y Y Y Y Slovenia Y Y Y N South Africa Y Y Y N Spain Y N Y N Sri Lanka Y Y Y N St Martin Y N N N Sudan N Y N N 7 Suriname Y* N* N N Sweden Y N Y N Switzerland Y N Y N Taiwan Y N N N Tajikistan Y N N N 7 Tanzania N Y Y N 6 Thailand Y Y Y Y 9 of 14

10 ii) Dutch/Canadian treaty comparison Country Dutch TT Dutch BIT CAN TT CAN BIT OECD Risk >5 Trinidad and Tobago N N Y Y Tunisia Y Y Y N Turkey Y Y N N Uganda Y Y N N Ukraine Y Y Y Y 7 United Arab Emirates Y N Y N United Kingdom Y N Y N United States Y N Y Y Uruguay N Y N N Uzbekistan Y Y Y N 6 Venezuela X X Y Y 7 Vietnam Y Y Y N Zambia Y Y Y N 6 Zimbabwe Y Y Y N 7 10 of 14

11 iii. What DTS can do for you We provide first class Dutch tax advice. We specialize in Dutch corporate income tax and Dutch dividend withholding tax advice and issue tax opinions that add value! Through our international tax network of independent tax advisors, DTS is able to provide seamless cross border and cross discipline tax advice. We cover various countries as well as various tax specialties next to Dutch corporate income tax advice such as VAT, wage withholding tax and customs. We can include the services of other specialists in our engagement letter, which reduces your legal compliance. We have an excellent working relationship with the Dutch tax authorities-we know what they want! Moreover, we are continuously in touch with the tax authorities to stay in the know regarding new developments. Hendrik has over 10 years of Big4 and Little4 experience advising numerous companies on Dutch and international tax structures, negotiating APA s and ATR s, meeting documentation requirements and assisting with the set-up of new operations in the Netherlands. We can help and make the difference. 11 of 14

12 iii. What DTS can do for you Comprehensive tax planning projects can be managed by us, Hendrik has a vast experience with managing pan European tax planning projects. With regard to transfer pricing (TP) projects we have prepared/reviewed numerous TP documents, functions ranging from logistics to IP, financing to management services. Our TP services are divided in three categories i) Offence: TP Planning and services that improve the effective tax rate, ii) Defense: TP Planning and services that defend the taken position and iii) TP Compliance: TP documentation, tax return disclosures, fulfilling statutory requirements. We work together with independent TP consultants who perform benchmark analysis and operate cross border, covering the US as well as Europe. Our way of doing business appeals to our clients because: We travel to our clients; We respond to your questions within 24 hours; We can schedule conference calls during US office hours (CET). 12 of 14

13 iv. Scope Limitation The strategies proposed in this slide-deck are based on general information and we do not have any specific information on several issues which are needed to provide a tailor-made solution. This slide-deck is intended to provide preliminary guidance only in anticipation of further discussion and analysis of issues to be identified. The slide-deck has not been prepared with the level of due diligence and analysis that would be needed to initiate or refrain from any actions. Further research and analysis is required on various issues prior to implementing any structures described. This slide-deck does not represent an opinion of DTS and should not be relied upon as such. This slide-deck has not been reconciled with the Dutch tax authorities and the intended result may differ from the actual result. This document was not intended or written to be used, and it cannot be used, for the purpose of avoiding U.S. federal, state or local tax penalties. This includes penalties that may apply if the transaction that is the subject of this document is found to lack economic substance or fails to satisfy any other similar rule of law. Pursuant to an engagement, General Terms & Conditions of DTS are applicable to the work performed in the execution of the engagement by DTS. The liability with respect to the engagement is limited in accordance with the provisions laid down in the General Terms & Conditions. Please note that DTS is not liable in any event for lost profits or any consequential, indirect, punitive, exemplary or special damages. 13 of 14

14 Thank You Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam T T DTS NOW F

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