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Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland, France, Spain, the Netherlands and Italy. Despite the Italian Supreme…
At the beginning of this week, on 5 October, the Dutch Ministry of Finance submitted a proposal to parliament regarding changes to the loss compensation rules for Dutch corporate taxpayers. The proposed changes to the loss compensation rules apply as…
In the scope of the 2021 Tax Plan, the Dutch Ministry of Finance announced its intention to introduce a bill of law which will limit unilateral downward transfer pricing adjustments (i.e. so-called ‘informal capital doctrine’ developed in Dutch case law)…
In deze Prinsjesdagspecial van Atlas Fiscalisten staan de belangrijkste voorstellen uit het Belastingplan 2021 en aanvullende wetsvoorstellen voor u op een rij. De special is verdeeld in de volgende onderwerpen: – maatregelen Covid-19 – maatregelen ondernemingen; – maatregelen werkgever;…
The Budget Day Special of Atlas Tax Lawyers outlines the most relevant proposals in the 2021 Tax Plan and additional legislative proposals. In this special the following topics will be covered: – measures COVID-19 – measures for businesses; – measures…
Prinsjesdaggeruchten Met de tegenvallende begroting door de coronacrisis en de door het kabinet geboden steunmaatregelen is de grote vraag welke (fiscale) maatregelen zullen worden aangekondigd met Prinsjesdag. Na een lange vergadering tussen de coalitiepartijen eerder deze week is een aantal…
In 2016, the European Commission argued that the Irish tax authorities, as a result of its tax rulings, allowed the Irish permanent establishments of two Apple companies unlawful State aid in the amount of €13 billion and ordered the Irish…
The State Secretary of Finance of the Netherlands announced that, due to the Covid-19 outbreak, the reporting obligation on cross-border tax planning arrangements will be postponed from 1 July 2020 until 1 January 2021. The retroactive effect will not be…
The first issue of the WTS Transfer Pricing Newsletter provides you with an update on the recent news and cases in the field of transfer pricing in 14 countries as well as an OECD update on Pillar 1. View publication…
Communication from the European Commission The European Commission has unveiled its plan for Europe’s financial recovery from covid-19. The major recovery plan includes the creation of the new instrument “Next Generation EU” and a revamped long-term EU budget, which will…
Atlas is delighted to announce its Tier 2 position in the 2020 edition of The Legal 500! Clients appreciate Atlas for: ‘Pragmatic, deal-driven approach, willing to negotiate to get the deal done,‘ and ‘Practical excellence. They know their stuff, but…
On November 12th, the WTS Global comments on the Unified Approach under Pillar One were sent to the OECD. Atlas, represented by Ivo Kuipers, Joris Steunenberg en Mick Willemsen, was part of the group putting together the comments. To read…
