News

The OECD issued a statement on July 1, 2021. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalization of the economy.

Congratulations to Torqx Capital Partners for acquiring the majority of the shares of VHE Industrial automation in partnership with current shareholders Joop Essing and Marc van Happen. VHE Industrial automation has more than 60 years of experience as a partner…

According to the press release dated June 5, 2021, the G7 finance ministers reached agreement on a global coordinated tax reform. The global tax reform is closely related to the progress made by the G20/OECD Inclusive Framework. Read our Tax…

On 18 May 2021, the European Commission (“EC”) published the long-awaited Communication on Business Taxation for the 21st Century (the “Communication”). The Communication provides a roadmap with short- and long-term initiatives to address perceived problems in business taxation in the…

In the recent Made in America Tax Plan, the Biden administration proposes fundamental reforms to the US tax code. At the same time, a surprising shift in stance on the efforts of the OECD/G20 Inclusive Framework on BEPS 2.0. has…

Hoe maakt Atlas Fiscalisten het verschil? Het Advocatenblad interviewde onze collega’s Roelof Gerritsen, Masoumeh Kangarani, Dennis Ruzius, Yves Cattel en Christiaan Herman de Groot. Lees hier waarom onze manier van werken anders is.

Our TP experts Taco Wiertsema and Anne Verhagen wrote the article “International Lessons from Coca-Cola” for Tax Notes. The article provides for a critical analysis of the U.S. Tax-Court’s recent judgement in Coca-Cola from a transfer pricing perspective. Read it…

The ongoing COVID-19 pandemic has forced governments to take unprecedented measures such as travel restrictions and the implementation of strict quarantine requirements. As a result of these measures, some cross-border workers cannot physically perform their duties in their country of…

Yesterday, the Dutch Ministry of Finance kicked-off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s length principle. The Draft Bill intends to disallow, as of 1 January 2022, downward transfer…

For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services provided by datacenters, please see our latest update.

Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19). This ruling may have an impact on the compatibility of…

The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020.  The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches, include an annual documentation requirement. Although the ATAD2 provisions have…