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  • Article

    全球一体化进程壁垒 致会计和税务本地复杂性仍存

    领先的全球商业行政服务提供商TMF Group指出,在跨国企业工作的会计和税务专家将持续面临重大挑战,因为全球合规一体化未能加快步伐。
    GlobalAccounting and Audit
    TMF Group BV
    TMF Group BV
  • Article

    Dutch Supreme Court: No Dividend Tax On Basis Of Most Favored Nation Clause In Tax Treaty South Africa

    On January 18, 2019, the Dutch Supreme Court ruled in favor of a South African company that claimed a refund of 5 percent Dutch dividend withholding tax based on the most favored nation clause in the South Africa – Netherlands tax treaty.
    NetherlandsTax
    Dentons
    Dentons
Article

Dutch Supreme Court Rules On Anti-Abuse In Dividend Withholding Tax Exemptions

The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.
NetherlandsTax
Greenberg Traurig
Greenberg Traurig
  • Article

    Dutch Tax Policy Guidance On Foreign Pension Funds

    On 25 February 2026, the Dutch tax authorities published two Knowledge Group positions on the tax treatment of foreign pension funds.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DAC7: New Regulatory Requirements For Digital Platforms

    The adoption of DAC7 by the EU has resulted in a host of new due diligence and reporting requirements for the digital platforms that are driving the online economy.
    European UnionTax
    TMF Group BV
    TMF Group BV
  • Article

    Digital Services Tax – A Necessary Evil?

    The world is changing, and we witness this every day—the way in which we do business today is far away from anything we could have imagined even 10 years ago
    GlobalTax
    TMF Group BV
    TMF Group BV
  • Article

    Value Added Talk: Season 2 Episode 6 - Navigating Indirect Taxes Across The World

    Find out the eight key questions that international businesses should ask when reviewing new markets and optimising their supply chains.
    GlobalTax
    TMF Group BV
    TMF Group BV
  • Article

    Wijzigingen Arbeidsrecht 2024

    Met ingang van 1 januari 2024 heeft een aantal wijzigingen plaatsgevonden op het gebied van het arbeidsrecht. Hieronder hebben wij een aantal belangrijke wijzigingen voor u op een rij gezet.
    NetherlandsEmployment and HR
    BUREN
    BUREN
  • Article

    European Commission Recommends Tax Incentives For Clean Industrial Deal

    On 2 July 2025, the European Commission published a recommendation to guide EU Member States in designing tax incentives that support clean industrial investment.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Sale-and-lease-back Transaction Has Far-reaching VAT Implications

    Sale-and-lease-back transactions have taken off in the Dutch logistics real estate sector (especially distribution centres). The enormous increase in online sales has led to a greater ...
    NetherlandsTax
    Van der Feltz Advocaten
    Van der Feltz Advocaten
  • Article

    Dutch Tax Enforcement Policy Due To Change For Employees And Contractors

    The distinction between being an employee or a contractor is crucial for businesses, with significant implications for tax obligations, social security contributions and employment rights.
    NetherlandsEmployment and HR
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Digital Profit Taxation: Navigating Global Challenges In The Digital Revolution

    In an era of rapid technological advancement, digitalization is reshaping how taxes are managed, presenting both challenges and opportunities for businesses worldwide.
    NetherlandsTax
    LexQuire Tax & Law
    LexQuire Tax & Law
  • Article

    Dutch VAT Regime For Holdings Refreshed: New VAT Guidelines Impact Current Practice

    The Dutch State Secretary of Finance has issued long-awaited new administrative guidelines on the VAT position of holding companies (VAT guidelines).
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    More VAT Liabilities And Obligations For Intermediary Platforms And Other Electronic Interfaces That Assist Webshops

    The tax landscape in the digital economy sector is transforming profoundly. In the EU, more VAT liabilities and other obligations are imposed on intermediary platforms and other electronic interfaces that facilitate sellers.
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    4 Global Tax Trends And How They Impact Your Operations

    Business of all sizes - everywhere in the world - are affected in some way by these trends, so it's important to take the necessary steps to ensure your operations comply.
    GlobalTax
    TMF Group BV
    TMF Group BV
  • Article

    Budget Day 2024: Changes To Payroll Taxes For Dutch Employers

    On Budget Day 2024, 17 September 2024, the Dutch government presented the 2025 Tax Package to the House of Representatives. The Cover Letter of the 2025 Tax Package (Cover Letter) indicates that not all tax...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Implementation Of The Anti-Tax Avoidance Directive 2

    On 1 January, 2020, the Dutch implementation of certain parts of the EU Anti-Tax Avoidance Directive 2 ((EU) 2017/952) ("ATAD2") came into effect for tax years starting on or after that date.
    NetherlandsTax
    Dentons
    Dentons
  • Article

    Dutch Supreme Court Clarifies Anti-abuse Rule In Dividend Tax Cases Involving International Holding Companies

    In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Tax Classification Of (Non-)Dutch Limited Partnerships – Current State Of Play

    On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    How Multinationals Can Avoid A Tech-Tax Panic To Meet Local Obligations

    The digitisation of tax is a major development worldwide – benefiting not just tax authorities but the companies which meet their demands.
    NetherlandsTax
    TMF Group BV
    TMF Group BV
  • Showing 181–200 of 356 results

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