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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.…
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…
The Netherlands agrees on six months deferral of DAC6 reporting deadlines
The State Secretary of Finance of the Netherlands announced that, due to the Covid-19 outbreak, the reporting obligation on cross-border tax planning arrangements will be postponed from 1 July 2020…
Transfer Pricing Newsletter now available
The first issue of the WTS Transfer Pricing Newsletter provides you with an update on the recent news and cases in the field of transfer pricing in 14 countries as…
Europe’s Moment: Repair and Prepare for the Next Generation
Communication from the European Commission The European Commission has unveiled its plan for Europe’s financial recovery from covid-19. The major recovery plan includes the creation of the new instrument “Next…
Atlas Tax Lawyers ranked Tier 2 in The Legal 500
Atlas is delighted to announce its Tier 2 position in the 2020 edition of The Legal 500! Clients appreciate Atlas for: ‘Pragmatic, deal-driven approach, willing to negotiate to get the…
Economic Analysis and Impact Assessment of the Pillar 1 & 2 Proposals
On 13 February 2020, the OECD published a (first) economic analysis / impact assessment of the (combined) Pillar 1 & 2 proposals). Background The OECD recently published the proposals for…