Recently the Advocate General (“AG”) rendered its opinion on the Dutch interest deduction limitation rule of article 10a CITA. According to the AG article 10a CITA is also applicable in case of a group debt that is indirectly financed with external debt if the group debt and the external debt are not almost identical.
On 21 February 2017, the Ecofin reached an agreement on the proposed amendments to the Anti-Tax Avoidance Directive (“ATAD”) which neutralizes the effects of hybrid mismatches between EU members states and third countries. For the Netherlands, the most relevant provisions concern the CV/BV structures with the US.
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach.
Met veel genoegen kondigen Atlas en Tiberghien de lancering aan van T/A economics. Dit nieuwe samenwerkingsverband tussen Tivalor (in samenwerking met Tiberghien) (België en Luxemburg) en Atlas Fiscalisten (Nederland) creëert een Transfer Pricing adviesbureau met bereik over de gehele BeNeLux.
Het credo van T/A economics luidt ‘creating exponential value through shared experiences.’ Dit is terug te zien in de manier waarop de krachten worden gebundeld van Tivalor (transfer pricing, valuations, business & legal economics) en Atlas (transfer pricing en valuations). Hierdoor is T/A economics in staat haar cliënten bij te staan met een onderscheidende, geïntegreerde en grensoverschrijdende aanpak in de gehele BeNeLux. Wereldwijd heeft T/A economics een bereik in meer dan 100 landen door haar partnerschap met WTS.
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach.
Atlas and Tiberghien are pleased to announce the launch of T/A economics, a joint venture between Tivalor, a Belgium and Luxembourg based economist boutique (in cooperation with Tiberghien), specialized transfer pricing and valuations, and the Amsterdam based transfer pricing team of Atlas Tax Lawyers.
T/A economics’ credo is to create exponential value for its clients through the sharing of experiences. Combined, the former teams of Tiberghien/Tivalor (business & legal economics) and Atlas (transfer pricing) will be able to offer their clients a distinct, integrated, borderless service approach throughout the BeNeLux, and global interconnectivity through its partnership with Atlas, Tiberghien and the WTS Global network, present in over 100 countries.
Roelof Gerritsen and Ivo Kuipers, both partners at Atlas Tax Lawyers in the Netherlands, look at why the country will remain a prime location for multinationals and foreign investors as governments worldwide transition towards more harmonised tax rules in line with the OECD’s BEPS Project.
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which deals with the Luxembourg tax treatment applicable to Luxembourg companies…
As announced earlier in 2016, the Netherlands has enacted a new innovation box regime as of January 1, 2017, in line with the outcomes of the OECD’s BEPS project (Action Plan 5). The new legislation has a grandfathering period until 2021 for (qualifying) intellectual property (“IP”) developed before July 1, 2016.
Because of the new regulations, all existing innovation box rulings with the Dutch tax authorities have been cancelled as of January 1, 2017.
...A new partner: Kristel Tijsterman.
The Dutch Supreme Court has recently decided that the Netherlands could not apply the domestic deemed salary rule under the application of the tax treaty between the Netherlands and Portugal. The Supreme Court clarifies that the deemed salary rule can only be applied when the other Contracting state has specifically accepted the application of this rule.
Aanbod Binnen het Belasting Excellentie Programma staat een aantal aspecten centraal: De student en zijn ambities, talenten en competenties; De relevante kennis omtrent de vakinhoud en de daarbij behorende expertise; en De fiscale praktijk bestaande uit…
In addition to our recent news alert in relation to the proposed amendments to the current Dutch dividend withholding tax position of Dutch Cooperatives (currently not being subject to Dutch dividend withholding tax) and BVs/NVs, we hereby provide you with an update based on last week’s letter from the Dutch Deputy Minister of Finance.
VAT is due on the supply of VAT taxable services or goods. The supplier pays the VAT due to the Dutch Tax Authorities (‘DTA’) and issues an invoice charging VAT to the purchaser. In case the invoice remains (partly) unpaid by the purchaser, the supplier will not be reimbursed by the purchaser for the VAT already paid to the DTA.
