ArticleConceptwetsvoorstel Over Het FGR, De Vbi En De Fbi GepubliceerdOp 8 maart 2023 is een conceptwetsvoorstel gepubliceerd met daarin aanpassingen in de regelingen voor het fonds voor gemene rekening (FGR), de vrijgestelde beleggingsinstelling (vbi) en...NetherlandsTaxLoyens & Loeff
ArticleEuropean Commission Publishes Far-Reaching Legislative Tax ProposalsOn 22 December 2021, the European Commission released several legislative proposals that will impact corporate taxpayers. European UnionTaxLoyens & Loeff
Article4 tendencias tributarias globales y cómo impactan en sus operaciones de negociosY existen buenas razones para creer que continuará evolucionando.GlobalTaxTMF Group BV
ArticleCross-border Expansion: What Are The Key Considerations?Businesses typically have a strong appetite to expand abroad to take advantage of the opportunities on offer, but it can come with a host of new obligations.GlobalTaxTMF Group BV
ArticleGBCI 2022: Emerging From Covid-19We saw in last year's GBCI report that many governments had introduced measures to alleviate pressure on businesses during the pandemic. GlobalCoronavirus (COVID-19)TMF Group BV
Article4 tendências fiscais globais e como elas podem afetar suas operaçõesEmpresas de todos os tamanhos – em qualquer lugar do mundo – são afetadas de alguma maneira por estas tendências, então é importante tomar as medidas necessárias para garantir que suas operações estejamGlobalTaxTMF Group BV
ArticleLatest Developments: Dutch Tax Classification Rules For Foreign Entities And Dutch Fund For Joint Account (FGR) – New Fund Decree And Recent AnnouncementsOn 9 November 2024, the Dutch State Secretary of Finance has published a decree containing the legal framework for the comparison of foreign entities with Dutch legal forms, applying as per 1 January 2025...NetherlandsTaxLoyens & Loeff
ArticleFar-reaching EU Tax Reform Plans Announced: What They Could Mean For Corporate TaxpayersOn 18 May 2021, the European Commission issued a communication on "Business Taxation for the 21st Century". The announcements made therein are expected to translate...European UnionTaxLoyens & Loeff
ArticleManaging ERP Localisation Projects: A Practical GuideThe global enterprise resource planning (ERP) market continues to grow as companies strive to consolidate and simplify their accounting and tax (A&T) handling across multiple jurisdictions.NetherlandsTaxTMF Group BV
ArticleThe Use of Hybrid Legal Entities in International Tax Reduction Strategies, Part IIIIn WCR December 2009 we have shown how a Dutch "Cooperative Association" might be used in a hybrid form to a foreign tax payer’s advantage via international tax planning and in WCR March 2010 a similar article was devoted to the potentially hybrid Dutch limited liability companies NV, BV and SE. NetherlandsTaxMerlyn Holding BV
ArticleBusiness Complexity In Accounting And TaxTMF Group's Global Business Complexity Index 2023 explores 292 different indicators relating to business complexity. Our analysis covers three core areas of business administration...GlobalAccounting and AuditTMF Group BV
ArticleShipping Update February 2022Our annual shipping update summarizes the most relevant Dutch and international tax developments for the shipping & offshore service industry during the past year.NetherlandsTransportLoyens & Loeff
ArticleBTW, Courtage & ConsumentenEen makelaar is verplicht btw te voldoen aan de belastingdienst over het bedrag dat hij als vergoeding betaald krijgt. Echter, de btw wordt doorbelast aan de eindgebruiker:NetherlandsTaxDentons
ArticleComplejidad Corporativa En Materia De Contabilidad E ImpuestosEl Índice Global de Complejidad Corporativa 2023 de TMF Group analiza 292 indicadores diferentes relacionados con la complejidad corporativa.GlobalAccounting and AuditTMF Group BV
ArticleComplexidade Corporativa Na Área De Contabilidade E ImpostosO Índice Global de Complexidade Corporativa 2023 da TMF Group explora 292 diferentes indicadores relacionados à complexidade corporativa.GlobalAccounting and AuditTMF Group BV
ArticleNew Proposed Company Form: EU Inc.On March 18, 2026, the European Commission (EC) published its Proposal for a Regulation establishing a new corporate legal framework - "EU Inc.", which introduces a harmonized...NetherlandsCorporate/Commercial LawA&O Shearman
ArticleThe Netherlands & Real Estate Tax Rules - Keep A Close Eye On These DevelopmentsDuring the last years, there have been quite some changes in the Dutch tax (and other non-tax) rules regarding real estate, notably the increase of the RETT rate from 6% to 10.4%...NetherlandsReal Estate and ConstructionLoyens & Loeff
ArticleA Dutch Tax Credit For Foreign Dividend W/H Tax, Even Though The Dividend Received Is Not Taxed In The Netherlands, Due To The Dutch Participation ExemptionThe Netherlands is under heavy attack, lately, because of its undisputed number one status in the world as treaty shopping jurisdiction. NetherlandsTaxMerlyn Holding BV