Category Archives: criminal tax law

The Dutch government announced on 29-05-2020 that it plans to introduce a withholding tax on dividends paid to tax havens in an effort to curtail tax abuse and dispel its image as a country that serves as a transit point for companies engaged in tax avoidance.

In 2024 the Dutch government is planning to introduce a new withholding tax on dividend flows to low tax jurisdictions. This will mark another big step in the fight against tax avoidance. 

The New Tax Will Come on Top Of The Withholding
Tax To Be Imposed on Interest and Royalties From 2021.

The New Tax Will Enable The Netherlands To Tax
Dividend Payments To Countries That Levy
Little or No Tax And Will Also Help Curb
The Use Of The Netherlands As A Conduit Country.

The measure will apply to financial flows to countries with a corporate tax rate of under 9% and to countries on the EU blacklist, even if the Netherlands has a tax treaty with them.

As State Secretary for Finance Hans Vijlbrief explains: ‘This additional withholding tax represents another major step in our fight against tax avoidance. Financial flows channeled from or through the Netherlands to another country where they are not or not sufficiently taxed, will soon no longer go untaxed. It’s now vital to make even better international agreements to prevent other countries being used for tax avoidance purposes.’

From 2021 interest and royalties will be subject to a withholding tax. This is one of the measures taken by this government in recent years to tackle tax avoidance. The effects of these measures are monitored wherever possible. This has revealed that, contrary to expectations, there are large dividend flows to countries that levy too little tax. 

In 2016 they totaled 35 billion euros, and not 22 billion euros, as announced earlier. The figures for 2018 show that this amount has now risen to nearly 37 billion euros. The reason the initial estimate was too low is that earlier surveys by SEO Amsterdam Economics only looked at dividends paid out from current-year profit, whereas the Dutch central bank (DNB) also tracks retained earnings that may be paid out in later years. The withholding taxes on interest, royalties and dividends will specifically target these financial flows.

Need To Restructure Your Netherlands Companies?

 

Contact the Tax Lawyers at 

Marini & Associates, P.A.  

for a FREE Tax HELP Contact us at:

www.TaxAid.com or www.OVDPLaw.com 

orToll Free at 888-8TaxAid

 

Read more at: Tax Times blog

The Tax Court in a press release dated May 29, 2020 advised that as the COVID-19 pandemic continues to present public health risks and challenges, particularly where multiple individuals come together in a courtroom and in response, and until further notice, Court proceedings will be conducted remotely. 

See Administrative Order 2020-02 regarding remote proceedings and Administrative Order 2020-03 regarding Limited Entries of Appearance. If you have any questions, contact the Public Affairs Office at (202) 521-3355.

The Court will provide public access to the Court’s remote proceedings via real-time audio with dial-in information for each session posted on the Court’s website.

Administrative Order 2020-02 contains sample orders, such as the new standing Pretrial Order, and notices, such as the new Notice Setting Case for Trial, that incorporate the Court’s new remote proceeding procedures. The sample orders and notices will also be posted on the Court’s website under “Forms.”

According to the new Pretrial Order, litigants may appear for remote proceedings by telephone or by video using Zoomgov, which doesn’t require a personal Zoom account and is available to use free of charge. More information about how to use Zoomgov to appear at a Tax Court proceeding can be found on the Tax Court’s website.

Need Effective Tax Court Representation?

 

for a FREE Tax HELP Contact Us at:

www.TaxAid.com or www.OVDPLaw.com 

orToll Free at 888-8TaxAid

Read more at: Tax Times blog

On October 29, 2019 we posted The IRS is Now Criminally Prosecuting Employers For FailureTo Pay Withheld Payroll Taxes! where we discussed that the IRS is stepping up criminally prosecuting business owners for failing to turn over withheld payroll taxes and that in the last week there are no less than five (5) criminal prosecutions of business owners for failing the turnover withheld payroll taxes.

Now according to the DoJ, A Michigan real estate developer has been indicted for Tax Fraud! A federal grand jury in Grand Rapids, Michigan, returned an indictment on June 4, 2020, charging a Michigan businessman with tax evasion, filing false documents with the Internal Revenue Service (IRS), making false statements to IRS Criminal Investigation (IRS-CI) agents, and mortgage fraud. 

According to the indictment, Scott Allan Chappelle, of Okemos and East Lansing, Michigan, was an attorney and former Certified Public Accountant who operated Terra Management Company LLC, Strathmore Development Company Michigan LLC, and Terra Holding LLC, companies involved in real estate development and property management. 

Chappelle allegedly failed to pay over to the IRS employment taxes that were withheld from the wages of the companies’ employees. After the IRS attempted to collect the unpaid taxes, from 2010 through 2019, Chappelle allegedly evaded the payment of more than $830,000 in unpaid taxes by making false statements to the IRS about his and his companies’ assets and income, failing to disclose his vacation house on Lake Michigan, and purchasing real property in nominee names instead of his own. 

Chappelle is also charged with making false statements to IRS-CI agents during its criminal investigation. As alleged, Chappelle told investigators that he had not personally purchased any real estate during the last three years when in fact he had purchased both a condominium in East Lansing and a house in Powell, Ohio, during that time. 

The indictment further alleges that Chappelle falsely told investigators that the condominium was for his son and paid for with student loan funds. 

Chappelle Is Also Charged With Filing A Tax Return For Terra Holdings on Which He Falsely Claimed That The Company Had No Employees And Paid No Wages.

The indictment also charges that Chappelle made false statements and submitted fraudulent documents to a bank when refinancing his lake house mortgage. 

If convicted, Chappelle faces a maximum term of imprisonment of five (5) years for tax evasion and making a false statement, three (3) years for filing a false document with the IRS, and thirty (30) years for bank fraud. He also faces a period of supervised release, restitution, and monetary penalties. 

An indictment merely alleges that crimes have been committed. The defendant is presumed innocent until proven guilty beyond a reasonable doubt.

 

Thinking of Borrowing From Your Company's

Payroll Tax Withholdings?

You Better Thank Again, if You Like Your Freedom!

Have Payroll Tax Problems?

 

 

 Contact the Tax Lawyers at 

Marini & Associates, P.A. 

 

for a FREE Tax HELP Contact Us at:

www.TaxAid.com or www.OVDPLaw.com 

orToll Free at 888-8TaxAid

 

Read more at: Tax Times blog

On its website People First Initiative FAQs: Passport Certifications, the IRS has provided updated information on its certifications and decertifications of delinquent taxpayer debt as part of a program under which the State Department can revoke the taxpayer's passport.

Taxpayers with a "seriously delinquent tax debt," can have their passport revoked, limited or not renewed by the State Department. If IRS determines that a taxpayer has a serious delinquent tax debt, it will "certify" that debt to the State Department. (IRC § 7345).

A taxpayer who has been certified cannot be issued a U.S. passport and such a taxpayer who has a passport may have his passport revoked. 

In previous announcements, IRS has said that it was delaying new certifications of taxpayers who are considered seriously delinquent and that existing certifications would remain in place unless the taxpayer's tax situation changes. 

The IRS Has Updated Its Page Stating That
It Is Still Not Issuing NEW Certifications
To The Department Of State.

Existing certifications will remain in place until the tax issues (Debt) are addressed.

Ways to Resolve Tax Issues

There are several ways taxpayers can avoid having the IRS notify State of their seriously delinquent tax debt. They include the following:

• Paying the tax debt in full,
• Paying the tax debt timely under an approved installment agreement,
• Paying the tax debt timely under an accepted offer in compromise,
• Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
• Having a pending collection due process appeal with a levy, or
• Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief. 

Once You’ve Resolved Your Tax Problem With The IRS,



The IRS Will Reverse The Certification Within 30 Days Of Resolution Of The Issue And Provide Notification To The State Department As Soon As Practicable.

Travel

  

  Want To Keep Your US Passport?
 

 

Contact the Tax Lawyers at 

Marini & Associates, P.A.

 

for a FREE Tax Consultation Contact us at:

www.TaxAid.com or www.OVDPLaw.com or

Toll Free at 888-8TaxAid (888)882-9243.

Read more at: Tax Times blog