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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,…
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…
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.
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
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…
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.…
Dutch government announces limitation to unilateral downward transfer pricing adjustments
In the scope of the 2021 Tax Plan, the Dutch Ministry of Finance announced its intention to introduce a bill of law which will limit unilateral downward transfer pricing adjustments…
Atlas Prinsjesdagnieuwsbrief
In deze Prinsjesdagspecial van Atlas Fiscalisten staan de belangrijkste voorstellen uit het Belastingplan 2021 en aanvullende wetsvoorstellen voor u op een rij. De special is verdeeld in de volgende onderwerpen:…
Atlas Budget Day Special 2020
The Budget Day Special of Atlas Tax Lawyers outlines the most relevant proposals in the 2021 Tax Plan and additional legislative proposals. In this special the following topics will be…
Prinsjesdaggeruchten
Prinsjesdaggeruchten Met de tegenvallende begroting door de coronacrisis en de door het kabinet geboden steunmaatregelen is de grote vraag welke (fiscale) maatregelen zullen worden aangekondigd met Prinsjesdag. Na een lange…
The ATAD general anti-avoidance rule in the Netherlands
The Dutch legislator decided not to implement the General Anti-Avoidance Rule (“GAAR”) of the EU Anti-Tax Avoidance Directive (“ATAD”) and to rely on the court developed fraus legis doctrine. As there are several…
EU General Court judgment
In 2016, the European Commission argued that the Irish tax authorities, as a result of its tax rulings, allowed the Irish permanent establishments of two Apple companies unlawful State aid…