On this page you will find a selection of news items, events and publications of Atlas.
News
Amsterdam, 4 February 2019
OECD Digital Taxation Solutions
On 29 January 2019, the Organisation for Economic Co-operation and Development (OECD) released a Policy Note on its work to address the tax challenges of the digitalisation of the economy…News
Amsterdam
New State aid investigation into Dutch Ruling practice: Nike
On 10 January 2019, the European Commission (“EC”) opened a formal State aid investigation into tax rulings granted by the Dutch tax authorities (“DTA”) to two Nike group companies, European…News
Amsterdam
Newsflash: The Netherlands unilaterally introduces a list of low-taxed jurisdictions
The Netherlands has unilaterally published a list of low-taxed jurisdictions. This list will have an impact on the application of the newly introduced CFC rules, on the proposed withholding tax…News
Amsterdam
Alert: CJEU’s decision in its case MEO – Serviços de Comunicações e Multimédia SA
Qualification of an early termination payment for the purposes of VAT The CJEU has decided that an early termination payment made by a client to a telecom service provider must…
News
We warmly welcome...
We warmly welcome Boudewijn Niels among our partner team, taking effect on 1 January 2019. Boudewijn is specialized in tax aspects of private equity and M&A transactions. Additionally, he has…News
Newsflash: Proposed changes to Dutch ruling practice
Last week, on 22 November 2018, the State Secretary of Finance published a letter in which he described the contemplated changes to the current tax ruling practice. According to the…
News
Internet consultation on Dutch implementation EU Anti-Tax Avoidance Directive 2
On 29 October 2018, the Dutch Government published a consultation document regarding the implementation of the Anti-Tax Avoidance Directive measures (“ATAD 2”) as adopted by the EU in May 2017.…News
VAT and holding companies: European Court of Justice accepts the right to deduct input VAT on broken-deal costs
On 17 October 2018 the Court of Justice of the European Union (‘CJEU’) rendered its decision in the Ryanair case (C-249/17). This decision handles the issue of input VAT recovery…News
The Netherlands: Revised Tax Plan 2019
On Budget Day (18 September 2018), the new tax measures for 2019 and further were published. Earlier this week, on 15 October 2018, the Dutch government announced that its initial…News
The Netherlands: Tax Plan 2019
On Budget Day (18 September 2018), the Dutch government published the new tax measures for 2019 and beyond. The package also includes the long-awaited proposals for the implementation of ATAD1,…News
Introduction Withholding Tax Act 2020
On Budget Day 2018, the Dutch government released its much debated proposal to abolish the dividend withholding tax of 15% as of 2020. Instead of the current provisions, a new…News
Implementation of ATAD1 In Dutch Tax Law
On Budget Day, the Dutch government submitted a legislative proposal regarding the implementation of the Anti-Tax Avoidance Directive as agreed mid 2016 by the EU member states (“ATAD1”). The most…News
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 AmericaNews
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…
