233 results found

The Dutch State Secretary of Finance has issued, in his executive capacity, a decree outlining his views on the Dutch dividend withholding tax refund for foreign corporate and individual portfolio shareholders of Dutch companies.

On 15 October 2021, a second bill of amendment to the Tax Plan 2022 was released. This new bill includes (i) the tightening of the earnings stripping rules by decreasing the maximum percentage...

Last week, the Dutch government launched a public consultation regarding the current lucrative interest regime. This article provides an overview of the rationale...

On Budget Day 19 September 2023, the Dutch government sent the Tax Plan 2024 and several other bills to the Parliament.

Worldwide events can significantly impact business - this was the case in the Netherlands last year, and the effects will continue to play out in 2016.

On 7 November 2024, the Court of Justice of the European Union (CJEU) handed down its preliminary ruling in the case C-782/22 regarding the EU compatibility of the Dutch dividend withholding tax regime.

On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.

A recently published Royal Decree formalised the entry into force date of the revised Dutch corporate income tax loss relief rules at 1 January 2022.

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds' may under certain conditions also encompass tax-compliance services, ...

On 18 October 2019 the Chamber of Deputies of Mexico's Congress of the Union approved the proposed amendments to current tax laws (the Amendments), further approved by the Senate on 24 October.

The Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.

De Hoge Raad heeft vandaag geoordeeld dat de 8% belastingrente voor de vennootschapsbelasting onverbindend is...

Foreign intermediate holding companies need to assess the impact of recently announced widening of the Dutch anti-abuse tax legislation in response to landmark ECJ rulings.

As we start the new year, we have prepared an overview of the key Dutch and international tax developments impacting the shipping and offshore services industry.

The Netherlands has approved a major reform of its Box 3 regime (Dutch personal income tax on savings and investments)...

Luxembourg recently published a bill to implement the new anti-hybrid rule and the general anti-abuse rule (GAAR) of the EU Parent Subsidiary Directive (PSD).