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Atlas Fiscalisten in het Advocatenblad
Hoe maakt Atlas Fiscalisten het verschil? Het Advocatenblad interviewde onze collega’s Roelof Gerritsen, Masoumeh Kangarani, Dennis Ruzius, Yves Cattel en Christiaan Herman de Groot. Lees hier waarom onze manier van werken…
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International Lessons from Coca-Cola
Our TP experts Taco Wiertsema and Anne Verhagen wrote the article “International Lessons from Coca-Cola” for Tax Notes. The article provides for a critical analysis of the U.S. Tax-Court’s recent…
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The tax and social security impact of COVID-19 on cross-border activities
The ongoing COVID-19 pandemic has forced governments to take unprecedented measures such as travel restrictions and the implementation of strict quarantine requirements. As a result of these measures, some cross-border…
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Proposal to Disallow Unilateral Downward Transfer Pricing Adjustments
Yesterday, the Dutch Ministry of Finance kicked-off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s length principle. The Draft Bill…
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Services provided by datacenters are not services relating to real property
For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services…
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The CJEU rules against the Swedish interest deduction limitation rules
Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19).…
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ATAD2 and the Dutch Documentation Requirement
The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020. The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches,…
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Chile and the Netherlands sign a double tax treaty
On 25 January 2021, Chile and the Netherlands signed a double tax treaty (DTT). This is a welcome addition to the Dutch tax treaty network facilitating Dutch companies with doing…
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Comments Atlas Tax Lawyers on the OECD Public Consultation Document regarding BEPS Action 14
Last week Atlas Tax Lawyers provided its comments on the OECD Consultation Document (the “Consultation Document”) regarding BEPS Action 14.
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Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle
Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle
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Atlas welcomes Johan Visser to the partner team
With great pleasure we announce the appointment of Johan Visser as partner as of January 1st 2021. He has been part of the firm since 2018 and is specialized in…
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Dutch Budget proposals 2021 approved by the Senate
Last week the Dutch Budget 2021 was approved by the Senate (”Eerste Kamer”). Today publication in the State Gazette took place. As such, changes in Dutch corporate income tax law…
Atlas Evenementenkalender
Het moge duidelijk zijn, de komende tijd werken we allemaal nog verplicht thuis. Dat is niet voor iedereen een pretje. Juist in de donkere wintermaanden heb je op je werk behoefte aan gezelligheid en verbinding met je collega’s. Maar helaas, die ongedwongen kantoorborrels, bijzondere teamuitjes en andere spontane activiteiten zitten er voorlopig niet in.
Latest case law on beneficial ownership and abuse of law
Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland,…
Legislative proposal loss compensation rules
At the beginning of this week, on 5 October, the Dutch Ministry of Finance submitted a proposal to parliament regarding changes to the loss compensation rules for Dutch corporate taxpayers.…