Tax Lawyers / Fiscalisten

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Political agreement on proposal for mandatory disclosure of aggressive tax planning schemes

During a meeting of the ECOFIN in Brussels on 13 March 2018, a political agreement was reached on a proposal to strengthen tax transparency of supposedly aggressive cross-border tax planning…
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Future tax plans of the Netherlands

On 23 February 2018, the Dutch State Secretary of Finance published a letter with his view on the policy towards the future of the Dutch tax landscape. He expressed his…
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CJEU applies ‘per element’ approach to the Netherlands and rules that Dutch fiscal unity regime infringes the freedom of establishment

On 22 February 2018, the Court of Justice of the European Union (CJEU) issued its judgement in the joined cases C‐398/16 and C‐399/16 X BV & X NV versus the…
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Favourable judgement for EU holding companies – ECJ limits too general anti-abuse

In a recent decision, the European Court of Justice (“ECJ”) issued a favourable judgement regarding too general anti-abuse legislation for holding companies. For the ECJ, both the treatment of the…
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Supreme Court rejects fiscal unity between Dutch sister companies with a joint non-EU parent company

On 15 December, 2017 the Dutch Supreme Court ruled that a request to create a fiscal unity between Dutch sister companies with a joint parent company established in a third…
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Legislation to amend Dutch dividend withholding tax act adopted

On Tuesday 19 December, the Dutch Senate adopted the legislation to abolish dividend withholding tax in treaty situations and to amend dividend withholding tax position for cooperatives as from 1…
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Publications

Proposed Dutch legislation changing the scope of dividend withholding taxes and exemptions

Kristel Tijsterman and Pieter Frolichs have written an article in edition 88 (December 2017) of the Tax Notes International. In this article Kristel and Pieter analyze proposed changes to the…
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US Senate approves tax bill

On Saturday 2 December, the Senate voted 51 to 49 to pass an amended version of the tax reform bill.
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New form for dividend withholding tax exemption

Following our newsletter on the extension of the Dutch dividend withholding exemption to all treaty countries (click here), the Dutch State secretary of Finance has now published the declaration that needs…
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US Tax reform bill: Tax Cuts and Jobs Acts

On November 2, the House Republican's tax reform bill – the Tax Cuts and Jobs Act – was released. This bill is 429 pages and should provide for extensive tax…
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Transfer pricing documentation is key

Introduction According to Dutch transfer pricing legislation (article 8b of the Dutch Corporate Income Tax Act), Dutch tax payers need to have documentation available that demonstrates the arm’s-length nature of…
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Martha Formenti appointed as Brazil’s National Branch Reporter for the IFA Congress 2018

Martha Formenti (member of our Brazilian Desk) has been appointed as a Brazil’s National Branch Reporter on the topic “Withholding tax in the era of BEPS, CIVs and digital economy”…
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Belgium: participation exemption for dividends received by parent companies: 100% exempt

In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received…
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Advocate General CJEU on the compatibility of the Dutch fiscal unity regime with the fundamental freedoms followed by Dutch Government emergency response measures

On 25 October 2017, Advocate General (AG) Campos Sánchez-Bordona issued his opinion in the Joined Cases C‐398/16 and C‐399/16 X BV & X NV versus the Dutch State Secretary of…
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New government proposes new tax reforms

This afternoon Prime Minister Mark Rutte released the highlights of the new government (Rutte III). As far as taxation is concerned the most important changes are:
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Taxation of digital economies in the EU

On 29 September 2017, during the Tallinn Digital Summit, the EU Council of Economy and Finance Ministers (Ecofin) discussed the supposedly insufficient taxation of companies active in the “digital economy”.…
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World Transfer Pricing 2018: T/A economics is 'firm to watch'

We are happy to announce that T/A economics is mentioned as 'firm to watch' in the World Transfer Pricing 2018 rankings for all three Benelux countries. The rankings are brought by TPWeek,…
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Proposal to amend the dividend withholding tax regime

On the third Tuesday of September 2017 (traditionally Budget Day in the Netherlands), the Ministry of Finance has proposed changes to the Dutch Dividend Withholding Tax Act and the foreign…
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2018 Budget day: tax measures

On 19 September 2017, the Dutch Ministry of Finance published its tax budget proposals for fiscal year 2018 and future fiscal years. This article gives you an overview of the…
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Luxembourg introduces new IP tax regime

On 4 August, the Luxembourg Government submitted its long awaited bill of law for the introduction of a new tax regime in order to increase intellectual property (“IP”) developments (the…
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Internet consultation on Dutch implementation proposal EU Anti-Tax Avoidance Directive

On 10 July 2017, the Dutch Government published a preliminary proposal for consultation to implement the Anti-Tax Avoidance Directive measures (ATAD1) as adopted by the EU in June 2016. The…
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OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

On July 10, 2017 the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Transfer Pricing Guidelines). The Transfer Pricing Guidelines provide…
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OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits

OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits On June 22, 2017 the OECD released two public discussion drafts, containing guidance on…
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Atlas continues to expand!

We have not lounged around since the announcement last year of our Benelux cooperation with the Belgium-Luxembourg lawfirm Tiberghien under the T/A international umbrella. Since the announcement, our transfer pricing and valuation…
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Revision period for valuable services

Revision period for valuable services As early as 2005 a parliamentary bill has been submitted regarding the implementation of a revision period towards valuable services. This regulation should be an…
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Preliminary proposal to amend the dividend withholding tax regime

The Dutch Deputy Minister of Finance published a preliminary tax proposal for consultation on 16 May  2017 with proposed changes to the Dutch Dividend Tax Act. These changes include a…
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Supreme Court clarifies abuse of law doctrine and counterevidence anti-base erosion rules

In April 2017, the Dutch Supreme Court issued four rulings in ten cases on tax planning structures set up by the international banking group Credit Suisse. The rulings of the…
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Atlas assists argenx with Dutch tax agreement regarding business restructuring

A team of Atlas Tax Lawyers led by Matthijs Wierenga (tax partner) and Frank Schwarte (transfer pricing partner) has assisted the biotech company argenx reach an agreement with the Dutch…
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Hybrid mismatches with third countries

On 21 February 2017, the EU Member States reached an agreement on the proposed amendments to the Anti-Tax Avoidance Directive (“ATAD”). One of objectives of this new Directive (“ATAD 2”)…
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Initial position of the Netherlands on OECD BEPS Multilateral instrument

On 21 March 2017, the Dutch Ministry of Finance submitted a letter to Parliament confirming their views regarding the Multilateral Instrument (“MLI”). The position of the Netherlands is in line…
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EJC ruled on application Parent-Subsidiary Directive for Dutch investment institution

Recently the European Court of Justice (“EJC”) ruled that a Dutch fiscal investment institution (Fiscale beleggingsinstelling or “FBI”) is not entitled to invoke the Parent-Subsidiary Directive (90/435/EEG) (“Directive”) as a…
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Draft bill on implementation UBO register

On March 31, 2017 a draft bill on the implementation of the Ultimate Beneficial Owner (UBO) register was presented for public consultation. The bill results from the European Directive 2015/849…
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Updated Decree Participation Exemption released

A new Decree Participation Exemption (the “Decree”), dated 20 January 2017, has been released. The Decree describes further guidelines on the participation exemption regime and replaces the previous Decree of…
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Atlas establishes a Brazilian Desk

Atlas Tax Lawyers is pleased to announce it has established a Brazilian Desk. The desk will be headed by both Brazilian tax lawyer Martha Formenti, new associate at Atlas, and…
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Opinion Advocate General of Dutch Supreme Court on scope Dutch base erosion rules (article 10a CITA)

Recently the Advocate General (“AG”) rendered its opinion on the Dutch interest deduction limitation rule of article 10a CITA. According to the AG article 10a CITA is also applicable in…
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Agreement on the proposed amendments to the Anti-Tax Avoidance Directive

On 21 February 2017, the Ecofin reached an agreement on the proposed amendments to the Anti-Tax Avoidance Directive (“ATAD”) which neutralizes the effects of hybrid mismatches between EU members states…
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T/A economics: Painting a new story...

... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. Atlas and Tiberghien are pleased to announce the launch of T/A economics, a joint…
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The post-BEPS advantages of the Netherlands

Roelof Gerritsen and Ivo Kuipers, both partners at Atlas Tax Lawyers in the Netherlands, look at why the country will remain a prime location for multinationals and foreign investors as…
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Luxembourg introduces new rules applicable to intra-group financing companies – rules applicable as from 1 January 2017

1. IntroductionThe Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which deals…
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New innovationbox regime in The Netherlands

As announced earlier in 2016, the Netherlands has enacted a new innovation box regime as of January 1, 2017, in line with the outcomes of the OECD’s BEPS project (Action…
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We are proud to announce...

...A new partner: Kristel Tijsterman.
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Dutch deemed salary rule under the application of double tax treaties

The Dutch Supreme Court has recently decided that the Netherlands could not apply the domestic deemed salary rule under the application of the tax treaty between the Netherlands and Portugal.…
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Further clarifications published on proposed amendments to Dutch dividend withholding tax act

In addition to our recent news alert in relation to the proposed amendments to the current Dutch dividend withholding tax position of Dutch Cooperatives (currently not being subject to Dutch…
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VAT treatment of unpaid invoices

VAT is due on the supply of VAT taxable services or goods. The supplier pays the VAT due to the Dutch Tax Authorities (‘DTA’) and issues an invoice charging VAT…
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Ecofin has not yet reached an agreement on the proposed amendment of the ATAD regarding Hybrid Mismatches with third countries

Ecofin has not yet reached an agreement on the proposed amendment of the ATAD regarding Hybrid Mismatches with third countries On 6 December 2016, the Ecofin did not come to…
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Multilateral instrument to implement BEPS measures

A group of more than 100 jurisdictions have agreed upon a multilateral instrument (“MLI”) for the implementation of certain tax treaty measures of the BEPS projects in the bilateral tax…
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Dutch government responds on proposal ATAD and hybrid mismatches with third countries

The Dutch government responds on the amendments to the Anti-Tax Avoidance Directive (“ATAD”) proposed by the European Commission last month. The proposal in particular addresses the neutralisation of hybrid mismatches…
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Leading Firms

Atlas is proud to announce that we will again be one of the leading companies in Tier 3 of the ITR this year.
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2017 Luxembourg Tax Reform | Draft law

On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of direct and indirect tax measures, most…
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Recent case law: interest deduction limitation to prevent base erosion

On 5 June 2016 and on 8 July 2016, the Dutch Supreme Court decided in two important cases on the rebuttal rules in the interest deduction limitation to prevent base…
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The end of withholding tax on gross basis!: ECJ decision in Brisal Case

On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
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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…
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Publications

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…
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