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Martha Formenti (member of our Brazilian Desk) has been appointed as a Brazil’s National Branch Reporter on the topic “Withholding tax in the era of BEPS, CIVs and digital economy” for the IFA Congress in Seoul in 2018. Martha is…
In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received deduction), which under current legislation is limited to 95% of…
On 25 October 2017, Advocate General (AG) Campos Sánchez-Bordona issued his opinion in the Joined Cases C‐398/16 and C‐399/16 X BV & X NV versus the Dutch State Secretary of the ministry of finance (Staatssecretaris van Financiën). These cases were…
This afternoon Prime Minister Mark Rutte released the highlights of the new government (Rutte III). As far as taxation is concerned the most important changes are:
On 29 September 2017, during the Tallinn Digital Summit, the EU Council of Economy and Finance Ministers (Ecofin) discussed the supposedly insufficient taxation of companies active in the “digital economy”. In preparation to this meeting the European Commission (Commission) published…
We are happy to announce that T/A economics is mentioned as ‘firm to watch’ in the World Transfer Pricing 2018 rankings for all three Benelux countries. The rankings are brought by TPWeek, an online weekly newsletter dedicated to transfer pricing. Consult the…
Op 22 september 2017 heeft de Hoge Raad geoordeeld over het al dan niet toekennen van een step-up bij remigratie van een houder van aanmerkelijk belang in een Nederlandse vennootschap.
On the third Tuesday of September 2017 (traditionally Budget Day in the Netherlands), the Ministry of Finance has proposed changes to the Dutch Dividend Withholding Tax Act and the foreign taxpayer rules in the Corporate Income Tax Act (“CITA”). For…
On 19 September 2017, the Dutch Ministry of Finance published its tax budget proposals for fiscal year 2018 and future fiscal years. This article gives you an overview of the most important proposals of the Tax Plan 2018 and additional…
On 4 August, the Luxembourg Government submitted its long awaited bill of law for the introduction of a new tax regime in order to increase intellectual property (“IP”) developments (the “Bill of Law”). The new regime follows just over one…
On 10 July 2017, the Dutch Government published a preliminary proposal for consultation to implement the Anti-Tax Avoidance Directive measures (ATAD1) as adopted by the EU in June 2016. The ATAD measures include an earning stripping rule, exit taxation, Controlled…
On July 10, 2017 the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Transfer Pricing Guidelines). The Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which…
