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News

OECD Digital Taxation Solutions

On 29 January 2019, the Organisation for Economic Co-operation and Development (OECD) released a Policy Note on its work to address the tax challenges of the digitalisation of the economy and to outline an agreed framework of future solutions. The Policy Note “Addressing the tax challenges of the digitalisation of the economy” includes two pillars which could form the basis for actions to be taken. A long term-solution is aimed for 2020.

We warmly welcome…

We warmly welcome Boudewijn Niels among our partner team, taking effect on 1 January 2019. Boudewijn is specialized in tax aspects of private equity and M&A transactions. Additionally, he has broad experience in advising on the tax structuring of (cross-border)…

Internet consultation on Dutch implementation EU Anti-Tax Avoidance Directive 2

On 29 October 2018, the Dutch Government published a consultation document regarding the implementation of the Anti-Tax Avoidance Directive measures (“ATAD 2”) as adopted by the EU in May 2017. The consultation document is open for consultation until 10 December 2018.

ATAD 2 should be implemented by the EU Member States on 31 December 2019. However, the rule targeting reverse hybrid mismatches need to be implemented on 31 December 2021. The implementation by the Netherlands of ATAD2 is in line with this timing. 

VAT and holding companies: European Court of Justice accepts the right to deduct input VAT on broken-deal costs

On 17 October 2018 the Court of Justice of the European Union (‘CJEU’) rendered its decision in the Ryanair case (C-249/17). This decision handles the issue of input VAT recovery for costs in connection with unsuccessful share deals (broken-deal costs). Below we will highlight the importance of this decision for practice, more in particular Private Equity and M&A in general.

The Netherlands: Revised Tax Plan 2019

On Budget Day (18 September 2018), the new tax measures for 2019 and further were published. Earlier this week, on 15 October 2018, the Dutch government announced that its initial budget proposals will already partially be revised. After heavy debates…

The Netherlands: Tax Plan 2019

On Budget Day (18 September 2018), the Dutch government published the new tax measures for 2019 and beyond. The package also includes the long-awaited proposals for the implementation of ATAD1, such as the earnings stripping rules and CFC. Other highlights…

Introduction Withholding Tax Act 2020

On Budget Day 2018, the Dutch government released its much debated proposal to abolish the  dividend withholding tax of 15% as of 2020. Instead of the current provisions, a new specific withholding tax will be introduced for abusive situations. Proposal…