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  • Article

    Shipping Tax Update 2025

    The Dutch corporate income tax (CIT) rates for 2025 do not change compared to 2024 and are as follows:
    NetherlandsTransport
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Kabinet kondigt aanpassing van de bedrijfsopvolgingsregeling en andere fiscale plannen aan

    Op 28 april 2023 heeft de Minister van Financiën de Voorjaarsnota 2023 gepubliceerd. De Voorjaarsnota bevat diverse fiscale plannen die van invloed zijn op familiebedrijven...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
Article

The 2025 Dutch Tax Classification Of The Brazilian FIP

The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025. These reforms will have implications for how entities are treated (i.e., tax transparent or not).
NetherlandsTax
Norton Rose Fulbright
Norton Rose Fulbright
  • Article

    面对新冠疫情之后的税务世界,企业应如何做好准备?

    新冠疫情迫使各国政府千方百计出台措施,以支持本国经济。疫情之后的财政政策变化已是必然,而这将对企业产生哪些影响?
    GlobalTax
    TMF Group BV
    TMF Group BV
  • Article

    De groepsvrijstelling van artikel 2:403 BW

    De groepsvrijstelling van art. 2:403 Burgerlijk Wetboek (BW) is een veel gebruikte vrijstelling in het jaarrekeningenrecht. Dat is begrijpelijk. Dit artikel regelt namelijk dat een...
    NetherlandsCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Carta del Secretario de Estado de Finanzas sobre el esquema de interés lucrativo

    El 1 de julio de 2025, el Secretario de Estado de Finanzas presentó una carta al Parlamento en la que aborda propuestas alternativas en relación con el esquema de interés lucrativo actual (la «carta»).
    NetherlandsTax
    BUREN
    BUREN
  • Article

    Conceptwetsvoorstel Aanpassing Bedrijfsopvolgingsfaciliteiten Aangeboden Ter Consultatie

    Op 19 april 2024 is het conceptwetsvoorstel ‘Wet aanpassing fiscale bedrijfsopvolgingsfaciliteiten 2025' (het consultatievoorstel) gepubliceerd. Het uitgangspunt van dit voorstel is dat de fiscale...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DAC6 And Real Estate Funds: Ten Lessons Learned

    DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU.
    European UnionTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    GBCI 2022: Complexity In Accounting And Tax

    TMF Group's Global Business Complexity Index 2022 explores 292 different indicators relating to business complexity. Our analysis covers three core areas of business administration...
    GlobalTax
    TMF Group BV
    TMF Group BV
  • Article

    Administrative Guidance July 2023

    Below we outline some of the main items of this further Administrative Guidance (July 2023 AG), which is the second set of additional administrative guidance...
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Impact Of The Dutch 2025 Tax Plans On U.S. Parties

    Our tax experts contributed an insightful article, "Impact of the Dutch 2025 Tax Plans on U.S. Parties," to the latest edition of Tax Notes International.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    An Overview Of The EU Public Country-by-country Reporting Rules

    The European Union (EU) has long been at the forefront of furthering corporate transparency and accountability.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Prinsjesdag 2025: de gevolgen voor het Nederlandse familiebedrijf

    Op 16 september 2025 heeft het demissionaire kabinet het Belastingpakket 2026 aangeboden aan de Tweede Kamer.
    NetherlandsReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU VAT Quarterly Wrap-up –– Q3 2025

    In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments...
    NetherlandsTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Wetsvoorstel Wet fiscale stimulering van startups en scale-ups ter consultatie

    Na uitvoerig debat is op 1 april 2026 het wetsvoorstel Wet fiscale stimulering van startups en scale-ups ter internetconsultatie gepubliceerd.
    NetherlandsTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    2019年中国企业所得税汇算清缴:您需要关注的要点

    年度汇算清缴向来是所得税管理的重点和难点,尤其由于疫情原因,国内外企业的正常运营都受到很大影响,更为2019年度汇算带来了新的挑战。
    GlobalTax
    TMF Group BV
    TMF Group BV
  • Article

    Turboliquidatie: (turbo)snel, maar niet zonder spelregels

    Een BV opheffing kan snel en efficiënt via een turboliquidatie, maar deze procedure vereist zorgvuldige voorbereiding en naleving van strikte voorwaarden. Wat zijn de juridische en fiscale risico's van deze...
    NetherlandsCorporate/Commercial Law
    BUREN
    BUREN
  • Article

    As Dez Jurisdições Menos Complexas Para Se Fazer Negócios Em 2023

    O Índice Global de Complexidade Corporativa 2023 da TMF Group explora 292 diferentes indicadores relacionados à complexidade corporativa para fornecer uma análise aprofundada dos desafios globais e locais que afetam a facilidade de se fazer negócios em todo o mundo.
    GlobalGovernment, Public Sector
    TMF Group BV
    TMF Group BV
  • Article

    Boletín informativo de BUREN Escritorio internacional | España y Latinoamérica - Enero de 2024

    BUREN es un bufete de abogados neerlandés independiente y multidisciplinario, con oficinas en los Países Bajos, Luxemburgo y China. A través de este boletín trimestral, BUREN les mantiene informados sobre...
    NetherlandsTax
    BUREN
    BUREN
  • Article

    The Ten Least Complex Jurisdictions For Doing Business In 2023

    TMF Group's Global Business Complexity Index 2023 explores 292 different indicators relating to business complexity, to provide in-depth analysis of the global and local challenges that impact on the ease...
    European UnionGovernment, Public Sector
    TMF Group BV
    TMF Group BV
  • Showing 321–340 of 356 results

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