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The Transfer Pricing Law Review: Netherlands
An interesting and comprehensive read: The sixth edition of ‘The Transfer Pricing Law Review’. In this edition, our colleagues Taco Wiertsema and Pauline Thio wrote the chapter on transfer pricing…
Proposed amendments to ATAD 3
In December 2021, the European Commission published the anticipated ATAD3 Directive (“Directive”), further cracking down on the use of shell entities in the European Union. Recently, the European Parliament (“EP”) published a…
EU proposes new Directive on debt-equity bias reduction allowance
On 11 May 2022, the European Commission published a draft Directive proposing to introduce harmonized rules in all EU Member States for a more equal treatment of equity and debt…
Brazil and the Netherlands agree on the qualification of Brazilian ‘interest on net equity’ under the bilateral tax treaty
By way of a Mutual Agreement Procedure (“MAP”), the Netherlands and Brazilian Competent Authorities have reached consensus on the qualification of Brazilian ‘interest on net equity (Juros sobre o Capital…
2nd part – Colombia and the Netherlands signed a double tax treaty
On February 16, 2022, Colombia and the Netherlands signed a double tax treaty (DTT). Now that the text of the DTT has been published, we can update you in our…
Taxation of Artwork webinar – March 22, 2022
We are pleased to invite you to the following high-caliber webinar: Taxation of Artwork. On March 22, 2022, from 16:30 – 18:00 CET, WTS Global will organize their first webinar…
March 17: Women of IFA Network Bilateral Tax Conference Germany – The Netherlands
The Women of IFA Network (WIN) represents and connects the many professional women working in international tax. On March 17th, WIN is organizing a Bilateral Tax Conference between Germany and…
Colombia and the Netherlands signed a double tax treaty
On February 16, 2022, The Netherlands and Colombia signed a double tax treaty (DTT). Before the treaty enters into force, the mandatory approval procedure must still be completed in both…
Taxation crypto currencies in the Netherlands: what are the tax consequences for taxpayers who own crypto currencies?
On 24 December 2021, the Dutch Supreme Court ruled that the personal income tax levy on income from savings and investment, in 2017 and 2018, violated property rights and the…
The VAT Treatment of Online Events in the EU
The European Commission has been working on a proposal to apply reduced VAT rates since 2018. In December 2021, the Council of the European Union reached an agreement on a…
The ATAD3 Directive – The crackdown on EU ‘Shell entities’
On 22 December 2021, the European Commission published the anticipated ATAD3 proposal, further cracking down on the use of shell entities in the European Union. Steven Vijverberg and Dennis Kamps…
OECD publishes Pillar Two Model Rules for Domestic Implementation of 15% Global Minimum Tax
The OECD published detailed Model Rules to assist the implementation of a reform to the international tax system, commonly referred to as Pillar Two. This ensures that from 2023, Multinational…
“eHerkenning” required as of 2022 for filing VAT returns and (M)OSS returns
As of January 2022, eHerkenning is required if a VAT entrepreneur files its VAT returns and (M)OSS returns via de online portal of the Tax authorities. eHerkenning is a new…
Frederik Mulder nominated for Best M&A Tax Advisor 2021!
Frederik Mulder has been nominated for Best M&A Tax Advisor! We are very proud of Frederik, the Atlas M&A team and the fantastic deals that made this nomination possible! Our…
G20 leaders called on to develop model rules and multilateral instruments – Global roll out in 2023
OECD Secretary-General Mathias Cormann welcomed the G20 Leaders’ Declaration, recognising the historic tax agreement reached by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). At their summit in…