625 results found

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.

The securitisation risk retention provisions of Article 122a of the CRD II were replaced by the Capital Requirements Regulation as per 1 January 2014.

The 2026 EU-India Free Trade Agreement, combined with the long-standing Netherlands-India tax treaty, has created unprecedented opportunities for Indian companies seeking to establish operations in Europe. This comprehensive analysis examines how these two legal instruments work together to reduce trade barriers, lower tax burdens, and provide strategic advantages for Indian businesses entering the European market through the Netherlands.

The digital economy has proven to be a source of difficulty and concern for tax administrations and tax regulators.

Advocate General (AG) Koopman has advised the Supreme Court to declare the Decree on Tax and Collection Interest (the Decree) non-binding. If followed, the AG's reasoning could lead to a reduction in applicable tax...

The European real estate market has experienced a sharp correction over the past years, which was fuelled in the Netherlands by (amongst others) tax legislation. Examples in this respect are the

On 25 April 2025, the Dutch Supreme Court (Supreme Court) issued two landmark decisions on certain anti-abuse rules relevant for non-Dutch...

Today, the opinion of the Advocate General ("AG") at the Court of Justice of the European Union ("CJEU") has been released in the six consolidated Dutch pension fund cases.

On February 19, 2020, the OECD published a draft policy document called "Model rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig...

On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...

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。

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing rights to market jurisdictions ("Pillar One")

On 30 August, 2016, the European Commission (EC) announced its decision that Ireland must recover up to EUR 13 billion plus interest from local Apple subsidiaries.

El gobierno neerlandés de coalición ha acordado recientemente actualizar los presupuestos para 2025 y años posteriores. El presupuesto final para 2026 será anunciado oficialmente con motivo...

The Tax Bill provides an incentive for international groups with operations in the Netherlands to investigate whether a(n) (extended) fiscal unity is available and beneficial.

On 20 December 2012, the Belgian Constitutional Court rendered an important judgment relating to the tax treatment of fines imposed by the European Commission for cartel violations, which will certainly have significant consequences for large companies.