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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…
On February 16, 2022, The Netherlands and Colombia signed a double tax treaty (DTT). Before the treaty enters into force, the mandatory approval procedure must still be completed in both countries. In the Netherlands, the treaty is therefore first submitted…
On 24 December 2021, the Dutch Supreme Court ruled that the personal income tax levy on income from savings and investment, in 2017 and 2018, violated property rights and the prohibition on discrimination. As a result, the Supreme Court judgment…
The European Commission has been working on a proposal to apply reduced VAT rates since 2018. In December 2021, the Council of the European Union reached an agreement on a proposal for a Council Directive amending the VAT Directive as…
On 22 December 2021, the European Commission published the anticipated ATAD3 proposal, further cracking down on the use of shell entities in the European Union. Steven Vijverberg and Dennis Kamps wrote about this far-reaching tax proposal. Please click here to…
The OECD published detailed Model Rules to assist the implementation of a reform to the international tax system, commonly referred to as Pillar Two. This ensures that from 2023, Multinational Enterprises (MNEs) will be subject to a 15% global minimum…
As of January 2022, eHerkenning is required if a VAT entrepreneur files its VAT returns and (M)OSS returns via de online portal of the Tax authorities. eHerkenning is a new login method for business/personal online environments e.g., ‘Mijn Belastingdienst Zakelijk’.…
Frederik Mulder has been nominated for Best M&A Tax Advisor! We are very proud of Frederik, the Atlas M&A team and the fantastic deals that made this nomination possible! Our congratulations also go out to all the other nominees for…
OECD Secretary-General Mathias Cormann welcomed the G20 Leaders’ Declaration, recognising the historic tax agreement reached by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). At their summit in Rome this weekend, G20 leaders called on the OECD/G20 Inclusive…
