233 results found

On 14 March 2024, Advocate General (AG) Emiliou of the European Court of Justice (ECJ) delivered his Opinion in response to the request for a preliminary ruling from the Dutch Supreme Court.

The Dutch Ministry of Finance issued a revised decree on 28 February 2014 which offers more flexibility for structuring FBIs.

The tax arrangement has been closely monitored by TMF Group since its first publication in June 2014 and includes some of the recommendations of the OECD's BEPS project.

The Dutch minority coalition government submitted its 2027 Tax Plan package to the House of Representatives on Budget Day, September 15, 2026. This comprehensive tax alert outlines the most significant proposed measures, many of which were previously flagged in the Coalition Agreement and Strategic Agenda, though adjustments are expected as the legislative process unfolds due to the coalition's lack of parliamentary majority.

Investors that are involved in a Dutch limited partnership or in a foreign limited partnership having Dutch investors or Dutch assets should review the consequences of the entity classification rules.

As part of its fight against corporate tax planning by multinational enterprises (MNEs), the European Commission has issued yet another proposal for country-by-country reporting for all large EU and non-EU multinationals with activities in the EU.

On Budget Day 2024, Tuesday 17 September 2024, the Dutch government will present its budget for 2025 alongside its envisaged tax changes...

P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This includes entities that are treated as transparent for local tax purposes.

The Dutch coalition government recently agreed on an update to the budget for 2025 and later years. The final 2026 budget will officially be announced...

On 14 March 2024, the Dutch Ministry of Finance published a document with an update on the ongoing and planned (re-)negotiations of Dutch tax treaties.

On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup dividends to low-taxed jurisdictions as of 1 January 2024 (the Proposal).

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament, including the Tax Plan 2022.

European automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.

P2 seeks to enforce a global minimum income tax at an effective rate (‘ETR') of 15% for each country in which the MNE operates. Under P2, the results of all consolidated group entities...

When structuring MIPs in the Netherlands, many technical tax issues require careful consideration.

Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes the impact of the new Dutch (𝐍𝐋) entity tax classification rules on NL limited...