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Jeroen Peters and Xavier Auerbach have been ranked and recognized as notable practitioners by Chambers HNW 2018
Atlas Tax Lawyers is proud to announce that Jeroen Peters and Xavier Auerbach have been ranked and recognized as notable practitioners by Chambers HNW 2018. We warmly congratulate them with their accomplishment!
A positive judgement on the VAT position of holding companies in the Marle case on July 5, 2018
Last week, the Court of Justice (“ECJ”) delivered a positive judgement on the VAT position of holding companies in the Marle case on July 5, 2018 (C-320/17).
Technical memorandum on the OECD’s non-consensus discussion draft on the transfer pricing aspects of financial transactions
Frank Schwarte, Lennaert Mosk and Mick Willemsen have written a technical memorandum on the recently published, non-consensus, discussion draft on financial transactions. The highly anticipated discussion draft, released by the OECD on July 3, 2018, focuses on the transfer pricing aspects of financial transactions. The memorandum provides a summary of the content of the discussion draft, an overview of the status, and the key takeaways.
OECD releases a discussion draft on the transfer pricing aspects of financial transactions
On July 3, 2018 the OECD released the highly anticipated discussion draft on financial transactions, which deals with the follow-up work in relation to Actions 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. Public comments are invited on the discussion draft and should be submitted by September 7, 2018.
OECD releases a discussion draft on the transfer pricing aspects of financial transactions
On July 3, 2018 the OECD released the highly anticipated discussion draft on financial transactions, which deals with the follow-up work in relation to Actions 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. Public comments are invited on the discussion draft and should be submitted by September 7, 2018.
Open CV? Niks mis mee!
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.
Proposal for major overhaul Dutch fiscal unity regime published
In response to the judgment of the EU Court of Justice of 22 February 2018, on 6 June 2018 the Dutch Ministry of Finance published a legislative proposal to amend the Dutch fiscal unity regime. The amendments aim to bring the Dutch fiscal unity regime in line with the requirements under EU law by providing for an equal treatment of domestic and cross-border EU situations for certain tax provisions.
Proposal for major overhaul Dutch fiscal unity regime published
In response to the judgment of the EU Court of Justice of 22 February 2018, on 6 June 2018 the Dutch Ministry of Finance published a legislative proposal to amend the Dutch fiscal unity regime. The amendments aim to bring the Dutch fiscal unity regime in line with the requirements under EU law by providing for an equal treatment of domestic and cross-border EU situations for certain tax provisions.
Mandatory disclosure directive (DAC 6) on new transparency rules for intermediaries formally adopted
On 25 May 2018, the Council of the EU formally adopted the proposal to strengthen tax transparency of supposedly aggressive cross-border tax planning.
Netherlands Overhauls Fiscal Unity Regime Following X BV and X NV Judgment
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.
Right to deduct input VAT broken-deal costs
On May 3, 2018, the Advocate General (‘AG’) at the Court of Justice of the European Union (‘CJEU’) issued his Opinion in the Ryanair case. This case concerning broken-deal costs is relevant for Private Equity & M&A practice.
New Dutch transfer pricing Decree
On May 11, the Dutch State Secretary of Finance published a new Dutch transfer pricing Decree that replaces the Decree from November 14, 2013. The new Decree aims to address the recent changes to the OECD Transfer Pricing Guidelines, which were adjusted as a result of the BEPS-project.
Btw aftrek voor mislukte overname
Op 3 mei jl. heeft A-G Kokott conclusie gewezen in de Ryanair-zaak. Dit is een voor private equity & M&A praktijk relevante zaak over broken-deal kosten.
Court of appeal: Envy factor represents a certain value which should be considered taxable wage
Recently, the Court of Appeal Arnhem-Leeuwarden rendered its judgement in a case that is very relevant for the private equity and M&A practice. Contrary to the decision of the lower court of February 2017, the Court of Appeal ruled that the acquisition of an equity stake with an ‘envy factor’[1] does represent a taxable wage component.[2]
Gerechtshof: Envy factor vertegenwoordigt een zekere waarde die wordt belast als loon uit dienstbetrekking
Het gerechtshof Arnhem-Leeuwarden heeft onlangs een interessante uitspraak gedaan die relevant is voor de private equity- en M&A praktijk. In tegenstelling tot de uitspraak van rechtbank Gelderland in februari 2017 (zie hiervoor ons nieuwsbericht van 8 maart 2017), oordeelt het gerechtshof dat de verkrijging van een aandelenbelang met een ‘envy factor’[1] (deels) moet worden aangemerkt als belastbaar loon.[2]