Part of Svalner Atlas Group
Part of Svalner Atlas Group
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…
On 25 January 2021, Chile and the Netherlands signed a double tax treaty (DTT). This is a welcome addition to the Dutch tax treaty network facilitating Dutch companies with doing business in Chile and vice versa. Read more here.
Last week Atlas Tax Lawyers provided its comments on the OECD Consultation Document (the “Consultation Document”) regarding BEPS Action 14.
Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle
With great pleasure we announce the appointment of Johan Visser as partner as of January 1st 2021. He has been part of the firm since 2018 and is specialized in VAT. Johan is a world class professional and has been…
Last week the Dutch Budget 2021 was approved by the Senate (”Eerste Kamer”). Today publication in the State Gazette took place. As such, changes in Dutch corporate income tax law may affect your financial statements for this year, even though…
Het moge duidelijk zijn, de komende tijd werken we allemaal nog verplicht thuis. Dat is niet voor iedereen een pretje. Juist in de donkere wintermaanden heb je op je werk behoefte aan gezelligheid en verbinding met je collega’s. Maar helaas, die ongedwongen kantoorborrels, bijzondere teamuitjes en andere spontane activiteiten zitten er voorlopig niet in.
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)…