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The Transfer Pricing Law Review: Netherlands

An interesting and comprehensive read: The sixth edition of ‘The Transfer Pricing Law Review'. In this edition, our colleagues Taco Wiertsema and Pauline Thio wrote the chapter on transfer pricing…

Proposed amendments to ATAD 3

In December 2021, the European Commission published the anticipated ATAD3 Directive (“Directive"), further cracking down on the use of shell entities in the European Union. Recently, the European Parliament (“EP”) published a…

Voorjaarsnota 2022 en arresten Hoge Raad box 3

Op vrijdag 20 mei 2022 is de Voorjaarsnota 2022 gepubliceerd door de minister van Financiën en heeft de Hoge Raad twee uitspraken gedaan over inkomen uit sparen en beleggen (‘box…

EU proposes new Directive on debt-equity bias reduction allowance

On 11 May 2022, the European Commission published a draft Directive proposing to introduce harmonized rules in all EU Member States for a more equal treatment of equity and debt…

Publications

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…

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…

OECD releases Transfer Pricing Guidance on Financial Transactions

On February 11, 2020 the OECD released the highly anticipated report “Transfer Pricing Guidance on Financial Transactions” (“the report”), which deals with the follow-up work in relation to Actions 8-10…

Abuse of Law under EU Directives - Derivatives & Financial Instruments, 2019 (Volume 21), No. 6

Het Hof van Justitie van de Europese Unie heeft het afgelopen jaar uitspraak gedaan in de Deense zaken (T Danmark Case – C-116/16 en Y Denmark – Case C-117/16). Deze…

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