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Canada has enacted significant changes to its tax regime for businesses operating in the digital economy. Canada’s Digital Services Tax (DST) came into force on 28 June 2024 (legal act and regulation) and Canada has also introduced new reporting requirements…
Amount B attempts to streamline and simplify the process of pricing baseline marketing and distribution activities in accordance with the arm’s length principle. The aim of this new approach is to enhance tax certainty, reduce resource-intensive disputes between taxpayers and…
Good news; the Dutch government decided to maintain the €1 million interest deduction threshold, also for real estate entities. Earlier this year, the Dutch government announced to eliminate the €1 million threshold in the earnings stripping rule as of 1…
Court ruling On 7 November 2024, the District Court of Northern Netherlands ruled that the 8% interest rate applied to corporate income tax assessments is unjustifiably higher than the 4% rate used for other types of taxes. This discrepancy has…
Date: November 29, 2024 Time: 10:00 – 11:30 am CET On November 29, from 10:00 to 11:30 AM CET, Svalner Atlas Group will be hosting a Pillar One – Amount B webinar (for more info check our newsflash). During this…
On 7 November 2024, and in close cooperation with Brazilian tax specialists from Alma Law, Atlas Tax Lawyers proudly hosts an exclusive roundtable session on the latest indirect tax developments in Brazil. As you likely know, Brazil is completely reforming…
On the 29th of October from 14:00 – 15:00 CET we will host our third VAT Webinar of this year. During this webinar we will touch upon the VAT highlights of 2024 and its implications. Specifically, we will touch upon…
To prevent real estate entities from splitting up to make use of the € 1 million threshold multiple times, the Dutch government intended to tighten the earnings stripping rule for certain qualifying real estate entities per 1 January 2025. As…
Introduction On 1 October 2024, the Dutch tax authorities (DTA) published a knowledge group position (Kennisgroepstandpunt) addressing the tax classification of certain foreign entities under the new Dutch entity classification rules, effective from 1 January 2025. The DTA confirmed that…
In this special real estate edition of the Budget day Special from Atlas Tax Lawyers, we summarize the latest proposals and additional legislative measures from the 2025 Tax Plan that are relevant to the Dutch real estate market. Many proposals…
This Budget Day Special from Atlas Tax Lawyers outlines important proposals in the Dutch 2025 Tax Plan and additional bills for you. The special is divided into the following topics: Please click here to see our Budget Day Special 2025.
Switzerland is preparing for significant amendments to its VAT system which will take effect as of 1 January 2025, particularly regarding e-Commerce by introducing a new taxation for platforms in its Swiss VAT Act. These amendments could trigger substantial consequences…
