Tax Lawyers / Fiscalisten

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WTS Global opens US desk in New York and San Francisco

WTS Global opens US desk in New York and San Francisco to further strengthen its footprint in North America
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European Court of Justice rules on VAT treatment Payment Services

With the rise of eCommerce, online platforms and FinTech the use of payment services or payment service providers, has substantially increased. As most (online) platforms, eCommerce  platforms or applications and…
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Jeroen Peters and Xavier Auerbach have been ranked and recognized as notable practitioners by Chambers HNW 2018
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Jeroen Peters and Xavier Auerbach have been ranked and recognized as notable practitioners by Chambers HNW 2018

Atlas Tax Lawyers is proud to announce that Jeroen Peters and Xavier Auerbach have been ranked and recognized as notable practitioners by Chambers HNW 2018. We warmly congratulate them with…
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A positive judgement on the VAT position of holding companies in the Marle case on July 5, 2018

Last week, the Court of Justice (“ECJ”) delivered a positive judgement on the VAT position of holding companies in the Marle case on July 5, 2018 (C-320/17).
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Technical memorandum on the OECD’s non-consensus discussion draft on the transfer pricing aspects of financial transactions

Frank Schwarte, Lennaert Mosk and Mick Willemsen have written a technical memorandum on the recently published, non-consensus, discussion draft on financial transactions. The highly anticipated discussion draft, released by the…
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OECD releases a discussion draft on the transfer pricing aspects of financial transactions

On July 3, 2018 the OECD released the highly anticipated discussion draft on financial transactions, which deals with the follow-up work in relation to Actions 8-10 of the OECD/G20 Base…
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Proposal for major overhaul Dutch fiscal unity regime published

In response to the judgment of the EU Court of Justice of 22 February 2018, on 6 June 2018 the Dutch Ministry of Finance published a legislative proposal to amend…
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Mandatory disclosure directive (DAC 6) on new transparency rules for intermediaries formally adopted

On 25 May 2018, the Council of the EU formally adopted the proposal to strengthen tax transparency of supposedly aggressive cross-border tax planning.
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Publications

Netherlands Overhauls Fiscal Unity Regime Following X BV and X NV Judgment

Kristel Tijsterman and Gerbrand Hidding have written an article in edition 90 (May 2018) of the Tax Notes International. In this article Kristel and Gerbrand discuss a recent ruling from the…
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Right to deduct input VAT broken-deal costs

On May 3, 2018, the Advocate General (‘AG’) at the Court of Justice of the European Union (‘CJEU’) issued his Opinion in the Ryanair case. This case concerning broken-deal costs is…
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New Dutch transfer pricing Decree

On May 11, the Dutch State Secretary of Finance published a new Dutch transfer pricing Decree that replaces the Decree from November 14, 2013. The new Decree aims to address…
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Court of appeal: Envy factor represents a certain value which should be considered taxable wage

Recently, the Court of Appeal Arnhem-Leeuwarden rendered its judgement in a case that  is very relevant for the private equity and M&A practice. Contrary to the decision of the lower…
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30% ruling shortened to five years as of January 1, 2019

On April 20, 2018 the Dutch State Secretary for Finance presented the government response to the evaluation of the 30% ruling to the House of Representatives.
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The OECD released the report ‘Additional Guidance on the Attribution of Profits to Permanent Establishments’

On March 22, 2018, the OECD released the report ‘Additional Guidance on the Attribution of Profits to Permanent Establishments’. This report follows the final report on ‘Preventing the Artificial Avoidance…
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Chambers Europe 2018

Atlas Tax Lawyers is very proud to be recognized as a Leading Firm in Chambers Europe 2018 for Tax in the Netherlands. Roelof Gerritsen, Bas Leensma and Matthijs Wierenga are…
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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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