Part of Svalner Atlas Group
Part of Svalner Atlas Group
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…
On 25 October 2021, a Dutch member of parliament submitted a proposal for a legislative amendment aimed at taking away some of the overkill of the Dutch ATAD2 anti-hybrid rules. The overkill situations are typical for (but technically not exclusive…
On October 8th, the OECD announced that 136 jurisdictions (out of the 140 members of the OECD/G20 Inclusive Framework on BEPS) have joined the Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the…
The International Tax Review (ITR) 2022 is now live! We are very proud of our team and we are pleased to announce that Atlas has been ranked tier 1 and tier 2. A big thank you to our clients for…
Tuesday 21 September 2021, it was Budget Day in the Netherlands. Interested to find out more about the new tax proposals and the impact? Please click here for the full special.