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ARTICLE · 12 DECEMBER 2019

Year-End Tax Bulletin 2019

Loyens & Loeff
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We are pleased to present you our annual year-end tax bulletin summarising the most relevant current tax developments in the Netherlands, Belgium, Luxembourg and Switzerland.

NetherlandsTax
Harmen Van Dam
Harmen Van Dam

INTRODUCTION

We are pleased to present you our annual year-end tax bulletin summarising the most relevant current tax developments in the Netherlands, Belgium, Luxembourg and Switzerland. It also provides an insight into (ongoing) international developments, mainly at OECD level, with a focus on developments and changes relevant for internationally operating businesses.

INTERNATIONAL DEVELOPMENTS

Main changes in international taxation in more detail

"Due to the principal purpose test ("PPT") effective in many treaty relationships as from 1 January 2020 and the consequences of the CJEU's so-called Danish cases, MNEs focus even more on substance and economic reality to ensure treaty and EU Directive benefits in the future. MNEs not only align their legal structures with business structures, they also improve their transfer pricing documentation and prepare for full transparency of their tax position.

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