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In 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.

The Netherlands is under heavy attack, lately, because of its undisputed number one status in the world as treaty shopping jurisdiction.

The Netherlands has always been one of the major locations which multinational enterprises have used to reduce the tax burden on their worldwide profits.

In several previous issues of WCR we have described how hybrid legal entities could be used to reduce the worldwide corporate income tax burden of a multinational group, as a matter of legal principle.

Emine Constantin analiza los desafíos que la tecnología digital ha creado para el sistema tributario global y analiza cómo diferentes países están abordando esto a través de los impuestos...

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.

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

On September 20, 2011 the Dutch government announced a number of changes to its tax laws as part of the ‘’Budget 2012’’ proposals.

One of the best guarded secrets of the Netherlands is its role in international tax planning via so-called conduit companies, which collect interest, dividends, capital gains and royalty payments for multinational enterprises worldwide.

With The Recent Unfolding Of The Dutch Government's Tax Plans For 2012, On Budget Day (Traditionally The Third Tuesday In September), It Has Become Clear That The Netherlands Will Continue To Strive At Protection Of Its Dividend Withholding Tax.

On March 5, 2019, the Upper House (Eerste Kamer) of the Dutch parliament approved the Multilateral Convention to implement tax treaty-related measures to combat base erosion and profit shifting.

‘Substance’ is a widely known tax concept, especially used in cross-border tax situations.

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the

There are 98 income tax treaties in force in the Netherlands. In addition, the Netherlands has signed several income tax treaties that are expected to enter into force in the future.