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Portugese behadelingen van beleggingsinstellingen (icbe’s) is strijdig met EU-recht

Portugal kent een regeling voor collectieve beleggingsinstellingen die investeren in effecten. Deze zogenaamde Portugese (ingezeten) icbe’s ontvangen dividenden die zijn vrijgesteld van Portugese vennootschapsbelasting. Een Duits fonds dat ook belegt in…

2nd part - Colombia and the Netherlands signed a double tax treaty

On February 16, 2022, Colombia and the Netherlands signed a double tax treaty (DTT). Now that the text of the DTT has been published, we can update you in our…

UBO registreren vóór 27 maart 2022

Ultimate Beneficial owners (‘UBO’s’) van bepaalde naar Nederlands recht opgerichte juridische entiteiten moeten worden ingeschreven in het UBO-register. Vennootschappen die op 27 september 2020 al bestonden, hebben nog tot 27…

Taxation of Artwork webinar – March 22, 2022

We are pleased to invite you to the following high-caliber webinar: Taxation of Artwork. On March 22, 2022, from 16:30 - 18:00 CET, WTS Global will organize their first webinar…

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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