Is it fair and logical to impose a working-from-home tax? And find out why UK businesses should rush to appoint a fiscal representative before Brexit.

We would like to remind businesses with branches in their organizational structure and presence in the Netherlands (either the head office or a branch) that they potentially need...

The Dutch State Secretary of Finance has issued, in his executive capacity, a decree outlining his views on the Dutch dividend withholding tax refund for foreign corporate and individual portfolio shareholders of Dutch companies.

On 5 March 2024, the Dutch Ministry of Finance launched a public consultation that runs until 2 April 2024 to extend the Dutch VAT adjustment rules (i.e., revision period rules)...

On 15 October 2021, a second bill of amendment to the Tax Plan 2022 was released. This new bill includes (i) the tightening of the earnings stripping rules by decreasing the maximum percentage...

Mandatory disclosure, or DAC6 as it's commonly known, is the requirement for the reporting of European transactions or arrangements which are defined as ‘tax aggressive'.

As is customary at the end of any significant period of time, we're spurred into reflecting on events past, achievements, challenges, successes and failures.

Jurisdições em todo o mundo estão criando leis e sistemas de contabilidade e impostos mais rápidos e mais eficientes a fim de atrair empresas multinacionais – mas quem está fazendo isso, como e a que velocidade?

Technology is improving efficiency and transparency.

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?

Gone are the days when having some office space or a couple of employees in a jurisdiction counted as economic substance for your fund structure.

The government has rejected the so-called ‘30/20/10% plan' (the rule that allows eligible foreign nationals to not pay tax on up to 30% of their income for five years, with sequential reductions in this percentage over time)...

The Dutch financing market is on the verge of a fundamental modernisation. The Draft Bill on the Modernisation of Pledge and Assignment of Receivables (Wet modernisering pandrecht en cessie) has been published...

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation...

The Netherlands has unique rules when it comes to the classification of foreign entities and limited partnerships ("LPs") for tax purposes. LPs are only considered transparent for Dutch...

A building plot (bouwterrein) is defined as "undeveloped land that is (apparently) intended to be developed with one or more buildings". On 9 February 2024...

On 7 November 2024, the Court of Justice of the European Union (CJEU) handed down its preliminary ruling in the case C-782/22 regarding the EU compatibility of the Dutch dividend withholding tax regime.