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Lauded by some yet criticized by others since its introduction, it comes as no surprise that the notional interest deduction (NID) is one of the first tax breaks to be curtailed at a time when governments are being urged to put their fiscal houses in order.

On 18 October 2019 the Chamber of Deputies of Mexico's Congress of the Union approved the proposed amendments to current tax laws (the Amendments), further approved by the Senate on 24 October.

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 Netherlands currently applies the ‘similarity approach' to classify foreign entities. In short, this approach means that one looks at the most similar Dutch equivalent of the foreign...

The ‘M-GmbH' ruling of the European Court of Justice (‘ECJ'), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply.

De Hoge Raad heeft vandaag geoordeeld dat de 8% belastingrente voor de vennootschapsbelasting onverbindend is...

Foreign intermediate holding companies need to assess the impact of recently announced widening of the Dutch anti-abuse tax legislation in response to landmark ECJ rulings.

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.

As we start the new year, we have prepared an overview of the key Dutch and international tax developments impacting the shipping and offshore services industry.

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).

As of 1 January 2025, the enforcement moratorium (handhavingsmoratorium) under the Employment Relationships Deregulation Act (Wet DBA) (DBA Act) will be terminated.

False self-employment can result in serious tax consequences for companies and organizations that hire self-employed individuals.

Op 8 september 2022 werd een verdachte door de rechtbank Breda veroordeeld tot een boete van € 10.000.

Een verantwoord belastingbeleid is een belangrijk onderdeel geworden van de Environmental, Social, en Governance (ESG)-strategie van een onderneming.

Een interessant element van het Nederlandse vestigingsklimaat is dat een belastingplichtige ingeval van een aantal internationale situaties zekerheid vooraf kan verkrijgen van de Belastingdienst.

On 6 October 2015, the Council of the European Union reached agreement on a proposal for a Council Directive amending Directive 2011/16/EU (Directive on administrative cooperation between Member States).

The Netherlands has approved a major reform of its Box 3 regime (Dutch personal income tax on savings and investments)...

Luxembourg recently published a bill to implement the new anti-hybrid rule and the general anti-abuse rule (GAAR) of the EU Parent Subsidiary Directive (PSD).