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Dutch tax consequences “per element approach” Groupe Steria case
On 8 July, 2016, the Dutch Supreme Court has requested the ECJ to clarify whether the ‘per-element approach’ adopted by the ECJ in the Groupe Steria case is (and to which extent) applicable for the Dutch tax consolidation regime (fiscal unity).
“It’s Brexit!”: De mogelijke impact op douane en btw
Op 23 juni 2016 beslisten de kiezers van het Verenigd Koninkrijk om de Europese Unie te verlaten. Wij geven graag een overzich van de mogelijke gevolgen van deze brexit op…
Netherlands: The advantages of a Dutch holding company
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.