News

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…

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 On June 22, 2017 the OECD released two public discussion drafts, containing guidance on…

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.  

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.

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.

Revision period for valuable services As early as 2005 a parliamentary bill has been submitted regarding the implementation of a revision period towards valuable services. This regulation should be an…

Herziening voor btw op kostbare diensten Al in 2005 is een wetsvoorstel ingediend met betrekking tot het invoeren van een herzieningsregeling op kostbare diensten. Deze regeling zou een uitbreiding zijn…

The Dutch Deputy Minister of Finance published a preliminary tax proposal for consultation on 16 May  2017 with proposed changes to the Dutch Dividend Tax Act. These changes include a withholding obligation for holding cooperatives and the extension of the withholding tax exemption for both corporate shareholders and members of cooperatives in active business structures. The final legislative proposal is expected later this year on Budget Day (19 September 2017) and is likely to be enacted as of 1 January 2018.

In April 2017, the Dutch Supreme Court issued four rulings in ten cases on tax planning structures set up by the international banking group Credit Suisse. The rulings of the…

A team of Atlas Tax Lawyers led by Matthijs Wierenga (tax partner) and Frank Schwarte (transfer pricing partner) has assisted the biotech company argenx reach an agreement with the Dutch…

On 21 February 2017, the EU Member States reached an agreement on the proposed amendments to the Anti-Tax Avoidance Directive (“ATAD”). One of objectives of this new Directive (“ATAD 2”) is to neutralise the effects of hybrid mismatches between EU Members States and third countries. For the Netherlands, the new provisions might have an impact on many tax planning structures such as the CV/BV structures with the US.

On 21 March 2017, the Dutch Ministry of Finance submitted a letter to Parliament confirming their views regarding the Multilateral Instrument (“MLI”). The position of the Netherlands is in line with the announcement of October 2016. 

On March 31, 2017 a draft bill on the implementation of the Ultimate Beneficial Owner (UBO) register was presented for public consultation. The bill results from the European Directive 2015/849 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing and seeks to implement a central register which contains information on ultimate beneficial owners (“UBO”) of companies or other legal entities which are incorporated in the Netherlands. The UBO register will be part of the trade register and such the Commercial Register Act 2007 will be adjusted. More details on the relevant definitions will be included in an Order in Counsel (algemene maatregel van bestuur).