The Dutch legislator decided not to implement the General Anti-Avoidance Rule (“GAAR”) of the EU Anti-Tax Avoidance Directive (“ATAD”) and to rely on the court developed fraus legis doctrine. As there are several discrepancies between the GAAR of ATAD and the concept of…
On 13 February 2020, the OECD published a (first) economic analysis / impact assessment of the (combined) Pillar 1 & 2 proposals). Background The OECD recently published the proposals for a so-called “two pillar solution” to the tax challenges arising…
On February 11, 2020 the OECD released the highly anticipated report “Transfer Pricing Guidance on Financial Transactions” (“the report”), which deals with the follow-up work in relation to Actions 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.…
In this article the authors Frederik Mulder and Yves Cattel discuss the ruling of the European Court of Justice in the so-called “Danish cases” (T Danmark – Case C-116/16 and Y Denmark – Case C-117/16). The Court allows Danish tax…
The final weeks of 2018 week proved to be important for online service providers, webshops and online marketplaces. The VAT Committee published two so called working papers in which it shared their views on three highly important VAT issues that…
Recent ontstond de nodige ophef over het gebruik van de open commanditaire vennootschap. In dit artikel plaatsen Xavier Auerbach en Jeroen Peters de houdster-OCV juridisch en fiscaal in een helder perspectief.
Kristel Tijsterman and Gerbrand Hidding have written an article in edition 90 (May 2018) of the Tax Notes International. In this article Kristel and Gerbrand discuss a recent ruling from the Court of Justice of the European
Union that found an element of the Dutch fiscal unity regime violates EU law and examine the impact of the emergency measures enacted in response to the decision.
Kristel Tijsterman and Pieter Frolichs have written an article in edition 88 (December 2017) of the Tax Notes International. In this article Kristel and Pieter analyze proposed changes to the Dutch Dividend Withholding Tax Act and examine how the new rules may affect a range of entities.
Leonie de Rooij en Joel Wessels hebben een artikel geschreven in de BTW Brief over de gevolgen van de recente arresten van het Europese Hof van Justitie over de reikwijdte van de koepelvrijstelling. Het artikel bespreekt de gevolgen van deze arresten voor de Nederlandse praktijk en in het bijzonder voor de commerciële sector.
Het artikel beschrijft de nieuwe wetgeving (2012) met betrekking tot de Nederlandse coöperaties, alsmede de niet-ingezetene belasting van niet-Nederlandse bedrijven. In het artikel worden verscheidene inconsistenties geïdentificeerd en besproken.
In recent times, there has been increasing interest in the Netherlands from multinational companies that wish to avoid supposed tax havens and blacklisted jurisdictions. Roelof Gerritsen and Ivo Kuipers of Atlas Tax Lawyers put this down to the fact that the Netherlands offers more than a beneficial tax regime that encourages taxpayers to set up a Dutch holding company.
