Tax Lawyers / Fiscalisten

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Covid-19

COVID-19

Tax Loss Carryback - Global Insights

The COVID-19 pandemic has created significant uncertainty forbusinesses worldwide and the real impact on companies is stillemerging. Many companies are facing the spectre of losses andare looking for enhanced liquidity,…
COVID-19

Atlas Tax Alert on Covid-19 Update 14 May 2020

The coronavirus outbreak does not only have a huge impact on our personal lives, but it has also an enormous impact on the economy and entrepreneurs. In this newsflash we…
COVID-19

The tax/social security impact of COVID-19 on cross-border activities

The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. As a result of these measures, many cross-border workers are unable…

News

News

Services provided by datacenters are not services relating to real property

For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services…
News

The CJEU rules against the Swedish interest deduction limitation rules

Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19).…
News

ATAD2 and the Dutch Documentation Requirement

The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020.  The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches,…

Publications

Publications

The ATAD general anti-avoidance rule in the Netherlands

The Dutch legislator decided not to implement the General Anti-Avoidance Rule (“GAAR”) of the EU Anti-Tax Avoidance Directive (“ATAD”) and to rely on the court developed fraus legis doctrine.    As there are several…
Publications

Economic Analysis and Impact Assessment of the Pillar 1 & 2 Proposals

On 13 February 2020, the OECD published a (first) economic analysis / impact assessment of the (combined) Pillar 1 & 2 proposals). Background The OECD recently published the proposals for…
Publications

OECD releases Transfer Pricing Guidance on Financial Transactions

On February 11, 2020 the OECD released the highly anticipated report “Transfer Pricing Guidance on Financial Transactions” (“the report”), which deals with the follow-up work in relation to Actions 8-10…

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