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We recently hosted the webinar ‘The Implications of Pillar Two on US MNEs' as part of our Pillar Two webinar series.

I believe I have demonstrated how the use of hybrid entities in international tax planning has changed over time, from somewhat obscure in the past to fully accepted today, as a means to save oneself considerable tax amounts in a fully legal fashion.

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»).

In the Netherlands, the Dutch Withholding Tax Act has been introduced since 1 January 2021. Before implementation there has been critique on this Tax act because of the unproportional taxation that can occur in certain situations.

In this deck, we highlight some key developments that should be on the radar of parties active in the capital markets of our home markets (the Netherlands, Belgium, Luxembourg and Switzerland)...

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...

Descubra si estas jurisdicciones europeas clave son adecuadas para sus operaciones.

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).

On 10 December 2024, the Council of the EU adopted the Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER).

The fairness tax is a separate assessment aiming at taxing distributed profits that were not effectively subject to the normal Belgian corporate tax regime due to the notional interest deduction regime and/or the carried forward tax losses deduction.

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？

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...

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

CJ judgment on the compatibility of Polish tax exemption applicable only to externally managed collective investment funds with the free movement of capital...

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.

Op 16 september 2025 heeft het demissionaire kabinet het Belastingpakket 2026 aangeboden aan de Tweede Kamer.

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...