55 results found

Technology is improving efficiency and transparency.

The Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.

The Dutch Supreme Court has clarified a critical aspect of tax law regarding burden of proof when taxpayers file returns with substantive errors. This ruling determines when and how extensively the burden shifts to taxpayers to demonstrate the incorrectness of tax assessments, with potentially far-reaching implications for complex disputes involving transfer pricing and other intricate tax matters.

Las jurisdicciones a nivel global están creando leyes y sistemas de contabilidad e impuestos más rápidos y eficientes para atraer a compañías multinacionales, pero ¿quién está haciendo qué, cómo y a qué velocidad?

Today, the European Commission announced its final decisions in the formal state aid investigations into advance pricing agreements (APAs) concluded by Starbucks (The Netherlands) and Fiat (Luxembourg).

Following the announcement in our tax flash of 13 July 2023 and the previous consultation of December 2022 (see our article of 22 December 2022), the OECD's Inclusive Framework (IF)...

The European Commission recently published its preliminary decisions in the Apple (Ireland) and FFT (Luxembourg) cases.

Dutch tax law offers multiple facilities for tax-neutral corporate restructuring, both domestically and across borders. However, these opportunities require careful planning...

The Amsterdam Court of Appeal has ruled that Uber drivers are employees and that their services are covered by the collective agreement for taxi transport...

The first reporting round may be complete, but companies can't rest on their laurels. They need to act swiftly to ensure they have the right processes in place to meet ongoing ...

In the course of 2023 there have been several important developments in the field of EU tax law. This annual edition of the EU Tax Alert provides an overview...

On 12 February 2024, an independent working group of Dutch officials and external counsels (Working Group) published an extensive building blocks report to improve the Dutch tax system.

We summarise the latest developments and explain the next steps regarding Pillar One's Amount A and Amount B. We also include the Dutch position on this matter...

On 19 November 2025, the European Commission published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC)...

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.

On 12 September 2023, the European Commission proposed a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT).

On September 24, 2019, the EU General Court (General Court) issued its long-awaited judgments in relation to the appeals brought against two European Commission (EC) decisions of ...