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Belgium: participation exemption for dividends received by parent companies: 100% exempt
In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received…
Advocate General CJEU on the compatibility of the Dutch fiscal unity regime with the fundamental freedoms followed by Dutch Government emergency response measures
On 25 October 2017, Advocate General (AG) Campos Sánchez-Bordona issued his opinion in the Joined Cases C‐398/16 and C‐399/16 X BV & X NV versus the Dutch State Secretary of…
New government proposes new tax reforms
This afternoon Prime Minister Mark Rutte released the highlights of the new government (Rutte III). As far as taxation is concerned the most important changes are:
Taxation of digital economies in the EU
On 29 September 2017, during the Tallinn Digital Summit, the EU Council of Economy and Finance Ministers (Ecofin) discussed the supposedly insufficient taxation of companies active in the “digital economy”.…
World Transfer Pricing 2018: T/A economics is ‘firm to watch’
We are happy to announce that T/A economics is mentioned as ‘firm to watch’ in the World Transfer Pricing 2018 rankings for all three Benelux countries. The rankings are brought by TPWeek,…
Geen step-up bij remigratie aanmerkelijkbelanghouder volgens Hoge Raad
Op 22 september 2017 heeft de Hoge Raad geoordeeld over het al dan niet toekennen van een step-up bij remigratie van een houder van aanmerkelijk belang in een Nederlandse vennootschap.
Proposal to amend the dividend withholding tax regime
On the third Tuesday of September 2017 (traditionally Budget Day in the Netherlands), the Ministry of Finance has proposed changes to the Dutch Dividend Withholding Tax Act and the foreign…
2018 Budget day: tax measures
On 19 September 2017, the Dutch Ministry of Finance published its tax budget proposals for fiscal year 2018 and future fiscal years. This article gives you an overview of the…
Luxembourg introduces new IP tax regime
On 4 August, the Luxembourg Government submitted its long awaited bill of law for the introduction of a new tax regime in order to increase intellectual property (“IP”) developments (the…
Internet consultation on Dutch implementation proposal EU Anti-Tax Avoidance Directive
On 10 July 2017, the Dutch Government published a preliminary proposal for consultation to implement the Anti-Tax Avoidance Directive measures (ATAD1) as adopted by the EU in June 2016. The…
OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
On July 10, 2017 the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Transfer Pricing Guidelines). The Transfer Pricing Guidelines provide…
OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits
OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits On June 22, 2017 the OECD released two public discussion drafts, containing guidance on…
Hypotheekrenteaftrek buitenlands belastingplichten
In een recente uitspraak oordeelde het Europese Hof van Justitie (“HvJ”) dat een inwoner van Spanje recht heeft op (pro-rata) hypotheekrenteaftrek in Nederland, omdat zijn woonstaat Spanje geen rekening kan houden met zijn persoonlijke en gezinssituatie. Op 12 mei 2017 heeft de Hoge Raad in lijn met dit oordeel uitspraak gedaan in deze kwestie. Dit is een zeer interessante uitspraak in de situatie dat er in meerdere lidstaten wordt gewerkt en in de woonstaat geen rekening kan worden gehouden met de persoonlijke en gezinssituatie van de belastingplichtige.
Atlas groeit verder!
Na de aankondiging van de Benelux-samenwerking met het Belgisch-Luxemburgse advocatenkantoor Tiberghien via het T/A international platform eind vorig jaar, hebben we niet stil gezeten. Inmiddels zijn via T/A economics onze transfer pricing en waarderingspraktijken geïntegreerd en kondigen we binnenkort de opening van een nieuw T/A international kantoor aan om onze cliënten nog beter van dienst te kunnen zijn.
Atlas continues to expand!
We have not lounged around since the announcement last year of our Benelux cooperation with the Belgium-Luxembourg lawfirm Tiberghien under the T/A international umbrella. Since the announcement, our transfer pricing and valuation practices have been integrated, and soon the opening of a new T/A international office will be announced to be able to assist our clients even better.