Op deze pagina vindt u een selectie van nieuwsberichten, events en publicaties van Atlas.
Nieuws
Proposal to Disallow Unilateral Downward Transfer Pricing Adjustments
Yesterday, the Dutch Ministry of Finance kicked-off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s length principle. The Draft Bill…
Nieuws
Services provided by datacenters are not services relating to real property
For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services…
Nieuws
The CJEU rules against the Swedish interest deduction limitation rules
Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19).…
Nieuws
ATAD2 and the Dutch Documentation Requirement
The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020. The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches,…
Nieuws
Chile and the Netherlands sign a double tax treaty
On 25 January 2021, Chile and the Netherlands signed a double tax treaty (DTT). This is a welcome addition to the Dutch tax treaty network facilitating Dutch companies with doing…
Nieuws
Comments Atlas Tax Lawyers on the OECD Public Consultation Document regarding BEPS Action 14
Last week Atlas Tax Lawyers provided its comments on the OECD Consultation Document (the “Consultation Document”) regarding BEPS Action 14.
Nieuws
Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle
Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of…
Nieuws
Atlas welcomes Johan Visser to the partner team
With great pleasure we announce the appointment of Johan Visser as partner as of January 1st 2021. He has been part of the firm since 2018 and is specialized in…
Nieuws
Dutch Budget proposals 2021 approved by the Senate
Last week the Dutch Budget 2021 was approved by the Senate (”Eerste Kamer”). Today publication in the State Gazette took place. As such, changes in Dutch corporate income tax law…
COVID-19
Bonus en dividend onder de NOW regeling
Onlangs werd bekend dat onder andere Ajax, Booking.com en KLM de Noodmaatregel Overbrugging Werkgelegenheid (de NOW) hadden aangevraagd en toch zijn overgegaan tot het uitkeren van bonussen dan wel dividend.…Nieuws
Atlas Evenementenkalender
Het moge duidelijk zijn, de komende tijd werken we allemaal nog verplicht thuis. Dat is niet voor iedereen een pretje. Juist in de donkere wintermaanden heb je op je werk…Nieuws
Latest case law on beneficial ownership and abuse of law
Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland,…Nieuws
Legislative proposal loss compensation rules
At the beginning of this week, on 5 October, the Dutch Ministry of Finance submitted a proposal to parliament regarding changes to the loss compensation rules for Dutch corporate taxpayers.…Nieuws
Dutch government announces limitation to unilateral downward transfer pricing adjustments
In the scope of the 2021 Tax Plan, the Dutch Ministry of Finance announced its intention to introduce a bill of law which will limit unilateral downward transfer pricing adjustments…Nieuws
Atlas Prinsjesdagnieuwsbrief
In deze Prinsjesdagspecial van Atlas Fiscalisten staan de belangrijkste voorstellen uit het Belastingplan 2021 en aanvullende wetsvoorstellen voor u op een rij. De special is verdeeld in de volgende onderwerpen:…Nieuws
Prinsjesdaggeruchten
Prinsjesdaggeruchten Met de tegenvallende begroting door de coronacrisis en de door het kabinet geboden steunmaatregelen is de grote vraag welke (fiscale) maatregelen zullen worden aangekondigd met Prinsjesdag. Na een lange…Publicaties
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…Nieuws
EU General Court judgment
In 2016, the European Commission argued that the Irish tax authorities, as a result of its tax rulings, allowed the Irish permanent establishments of two Apple companies unlawful State aid…
COVID-19
Tax Loss Carryback - Global Insights
The COVID-19 pandemic has created significant uncertainty forbusinesses worldwide and the real impact on companies is stillemerging. Many companies are facing the spectre of losses andare looking for enhanced liquidity,…Nieuws
The Netherlands agrees on six months deferral of DAC6 reporting deadlines
The State Secretary of Finance of the Netherlands announced that, due to the Covid-19 outbreak, the reporting obligation on cross-border tax planning arrangements will be postponed from 1 July 2020…Nieuws
Transfer Pricing Newsletter now available
The first issue of the WTS Transfer Pricing Newsletter provides you with an update on the recent news and cases in the field of transfer pricing in 14 countries as…Nieuws
Europe's Moment: Repair and Prepare for the Next Generation
Communication from the European Commission The European Commission has unveiled its plan for Europe’s financial recovery from covid-19.The major recovery plan includes the creation of the new instrument “Next Generation…COVID-19
Atlas Tax Alert on Covid-19 Update 14 Mei 2020
Het corona virus heeft niet alleen een enorme persoonlijk impact, maar heeft ook een enorme impact op de economie en op ondernemers. In onze nieuwsbrief besteden we specifiek aandacht aan…COVID-19
The tax/social security impact of COVID-19 on cross-border activities
The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. As a result of these measures, many cross-border workers are unable…Nieuws
Atlas Tax Lawyers ranked Tier 2 in The Legal 500
Atlas is delighted to announce its Tier 2 position in the 2020 edition of The Legal 500! Clients appreciate Atlas for: ‘Pragmatic, deal-driven approach, willing to negotiate to get the…
COVID-19
COVID-19 and Transfer Pricing: impact & opportunities
Although MNEs are currently facing challenges that are likely more pressing than taxation/transfer pricing, the current crisis may also provide opportunities in this field. MNEs are advised to investigate these…COVID-19
Tax accounting and the Corona outbreak: considerations and opportunities
The Corona outbreak may have certain effects on tax accounting. But it may have positive effects on the cash flow position. Mireille Hendrikx, tax accounting expert of Atlas Tax Lawyers,…COVID-19
Atlas staat voor u klaar!
Allereerst wensen wij u en iedereen om u heen veel succes, sterkte en gezondheid toe in deze bijzonder lastige tijd. Ook voor Atlas staat de veiligheid en gezondheid van het…Publicaties
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…Publicaties
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…Publicaties
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…
Nieuws
WTS Global comments on the Unified Approach under Pillar One
On November 12th, the WTS Global comments on the Unified Approach under Pillar One were sent to the OECD. Atlas, represented by Ivo Kuipers, Joris Steunenberg en Mick Willemsen, was…
Nieuws
Atlas welcomes Frederik Mulder to the partner team
Atlas Welcomes Frederik Mulder to the partner team We are proud to announce that Frederik Mulder has been appointed as partner in our M&A team. Frederik, who joined Atlas in…
Nieuws
OECD publishes proposal on a “unified approach” to tax the digital economy
On 9 October 2019, the OECD published a proposal for a “unified approach” to the nexus and profit allocation challenges arising from the digital economy. Background The proposal combines elements…
Nieuws
International Tax Review ranking - World Tax 2020
Atlas is very proud to announce that, after years of hard work, it is ranked by International Tax Review as Tier 2 firm in the 2020 edition of World Tax, the…Evenementen
Amsterdam, 16 October
WTS Global: Asia Roadshow 2019
Asian Responses to BEPS, DigitalAsian Responses to BEPS, DigitalTax and Growing Trade Tensions. 14 October 2019 (Paris) | 15 October 2019 (Brussels) | 16 October 2019 (Amsterdam) Please use…Nieuws
Amsterdam, 18 September 2019
Introduction withholding tax on interest and royalty payments
In line with previous proposals, the Dutch Ministry of Finance announced to introduce a conditional withholding tax on interest and royalty payments as of 2021. Under the new Withholding Tax…Nieuws
TP and credit ratings: The impact of passive association
The third and final article on the use of credit ratings by transfer pricing practitioners and tax authorities, in the mini-series by Joris Steunenberg and Mick Willemsen, has been published…Nieuws
TP and credit ratings: Establishing the stand-alone credit profile
The second article on the use of credit ratings by transfer pricing practitioners and tax authorities, in the mini-series by Joris Steunenberg and Mick Willemsen, has been published on Transfer…Nieuws
Atlas Tier 2 in the 2019 Tax Advisory Survey of ITR
Atlas is very proud to be recognized by the market as Tier 2 in the 2019 Tax Advisory Survey of the International Tax Review. The survey is carried out among…Nieuws
TP and credit ratings: Determining the anchor rate
Joris Steunenberg and Mick Willemsen have written three technical articles on the use of credit ratings by transfer pricing practitioners and tax authorities, which are published on TP Week in…
Nieuws
Amsterdam
Legislative proposal on the Dutch implementation of anti-hybrid rules pursuant to the Anti-Tax Avoidance Directive
On 2 July 2019, the legislative proposal to implement the provisions of the EU Anti-Tax Avoidance Directive 2 (ATAD2) was submitted to the Dutch parliament. ATAD 2 combats both hybrid…
Nieuws
Decree published on rulings with an international character
On 28 June 2019, the State secretary of Finance published a decree on the revised ruling policy for rulings with an international character (hereinafter: international rulings). This decree replaces three…Nieuws
Amsterdam
Commissaris is (toch) niet btw-plichtig
Recent heeft het Hof Van Justitie van de EU geoordeeld dat een commissaris, ondanks dat de toezichthoudende activiteiten gezien kan worden als een economische activiteit, geen btw ondernemer is. Dit…Nieuws
Amsterdam
Impact CJEU 'Danish cases' to Dutch anti-abuse rules
On 26 February 2019, the Court of Justice of the European Union (CJEU) took a decision in the so-called “Beneficial Ownership Cases”, concerning the application of the Interest and Royalty…Nieuws
Amsterdam
Digital Taxation - OECD Released Workplan
On 31 May 2019, the Organisation for Economic Co-operation and Development (OECD) released a Workplan (“Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the…Nieuws
Amsterdam
New draft ruling policy in the Netherlands
In December 2018 the Dutch State Secretary of Finance announced that he would introduce a new policy for obtaining tax rulings with an international character. On 23 April 2019 a…Nieuws
Amsterdam
Internet consultation limitation of current liquidation loss scheme
Internet consultation limitation of current liquidation loss scheme Three members of the Dutch House of Representatives jointly prepared a legislative proposal that should limit the current liquidation loss scheme (applicable…Nieuws
Legal 500 ranking
Atlas is very proud of its new position in Tier 2 of the Legal 500 Firm ranking! We want to thank our clients and the whole Atlas team. Click here…Nieuws
Amsterdam
Update UBO-register: implementatiewetsvoorstel ingediend bij Tweede Kamer
Op 4 april 2019 is de “Implementatiewet registratie van uiteindelijk belanghebbenden van vennootschappen en andere juridische entiteiten” (het UBO-register) bij de Tweede Kamer ingediend.
Nieuws
Amsterdam
Rekening-courantmaatregel mogelijk criminal charge
Op Prinsjesdag 2018 heeft het kabinet Rutte-III een rekening-courantmaatregel aangekondigd, op grond waarvan DGA’s in box 2 inkomstenbelasting verschuldigd worden over de (niet-eigenwoning)schulden aan hun eigen BV, voor zover deze…
Nieuws
Amsterdam
New State aid investigation into Luxembourg Ruling practice: Huhtamäki
On 7 March 2019, the European Commission (“EC”) opened a formal State aid investigation into tax rulings granted by the Luxembourg tax authorities (“LTA”) to a Huhtamäki group company, Huhtalux…
Nieuws
Amsterdam
Internetconsultatie ‘Wet excessief lenen bij eigen vennootschap’ bekend als de RC-maatregel
Op maandag 4 maart 2019 is de internetconsultatie gestart van de ‘Wet excessief lenen bij eigen vennootschap’ Wij berichtten u eerder over de door het kabinet Rutte-III op Prinsjesdag 2018…
Nieuws
Amsterdam
Newsflash: Important decision CJEU on intermediary holding and financing companies
On 26 February 2019 the Court of Justice of the European Union (“CJEU”) released its long awaited judgement with respect to the so-called ‘Danish beneficial ownership cases’. The Danish beneficial…
Publicaties
VAT Update for the Digital Economy
The final weeks of 2018 week proved to be important for online service providers, webshops and online marketplaces. The VAT Committee published two so called working papers in which it…
Nieuws
Amsterdam, 7 February 2019
Work-related cost rules (WCR) expanded as from 2020
As from 2020 employers can provide up to EUR 2,000 extra tax-free benefits towards their employees as a result of new legislation announced by the government last week. The so-called…
Nieuws
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…Nieuws
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…Nieuws
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…Nieuws
Amsterdam
