On October 24, 2022, the Netherlands published the draft bill on Pillar Two called ‘Minimum Tax Rate Act 2024’. This draft bill is open for public consultation until December 5, 2022. Although a bit later than anticipated, the Netherlands is…
This Budget Day Special from Atlas Tax Lawyers outlines important proposals in the Dutch 2023 Tax Plan and additional legislative proposals. The special is divided into the following topics: » measures for companies; » measures for employers; » measures for…
We are delighted to announce that Atlas Tax Lawyers N.V. (Atlas) has appointed Gerben Markink as a Partner Indirect Tax as of September 1st, 2022. Since 2013, he is a member of our team in the role of of-counsel. Gerben…
Interested in the outcome of the Amsterdam Court of Appeal on a distribution to a Belgian family holding company? Our colleagues, Dennis Kamps, Steven Vijverberg and Ivo Kuipers have written a newsflash that may be relevant to all foreign personal…
Today, the Dutch State Secretary of Finance published an update of the 2018 Transfer Pricing Decree (in Dutch). The 2022 Decree provides the further details on the application of the arm’s length principle from the Dutch Tax Authorities’ perspective. Most…
An interesting and comprehensive read: The sixth edition of ‘The Transfer Pricing Law Review’. In this edition, our colleagues Taco Wiertsema and Pauline Thio wrote the chapter on transfer pricing rules in the Netherlands. Among other things they explain how…
In December 2021, the European Commission published the anticipated ATAD3 Directive (“Directive”), further cracking down on the use of shell entities in the European Union. Recently, the European Parliament (“EP”) published a draft report that contains proposed amendments to the Directive. This…
On 11 May 2022, the European Commission published a draft Directive proposing to introduce harmonized rules in all EU Member States for a more equal treatment of equity and debt for corporate income tax purposes. Under the proposed Directive, an…
By way of a Mutual Agreement Procedure (“MAP”), the Netherlands and Brazilian Competent Authorities have reached consensus on the qualification of Brazilian ‘interest on net equity (Juros sobre o Capital Própio, “JCP”) within the meaning of the Netherlands-Brazil tax treaty…
On February 16, 2022, Colombia and the Netherlands signed a double tax treaty (DTT). Now that the text of the DTT has been published, we can update you in our 2nd newsflash on this subject, written by our colleagues Saida…
We are pleased to invite you to the following high-caliber webinar: Taxation of Artwork. On March 22, 2022, from 16:30 – 18:00 CET, WTS Global will organize their first webinar on global taxation and the value of works of art.…
The Women of IFA Network (WIN) represents and connects the many professional women working in international tax. On March 17th, WIN is organizing a Bilateral Tax Conference between Germany and The Netherlands. Topics on the agenda: Recent developments in carbon…
