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New guidance on entity classification rules

On 1 January 2025, new legal entity and partnership classification rules will enter into force. The Dutch Ministry of Finance now published a draft decree (Decree) that provides further guidance on these rules. This is highly relevant because based on…

Atlas welcomes Arthur Smeijer as Counsel

We are pleased to announce that Atlas welcomes Arthur Smeijer as counsel in the Corporate M&A team effective January 15, 2024. Over the past 10 years Arthur has specialized in international tax matters related to the real estate market. Arthur…

Implementation public CbCR in the Netherlands

On 6 July 2023, the Dutch House of Representatives passed legislation to implement public country-by-country reporting under EU directive (EU) 2021 In-scope multinational enterprises (MNEs) are required to publicly disclose a country-by-country report (CbCR), which includes tax and tax-related information.…