78 results found

As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati

Op 21 juni 2023 hebben België en Nederland het langverwachte nieuwe belastingverdrag ondertekend. Het nieuwe belastingverdrag zal een impact kunnen hebben op natuurlijke...

The People’s Republic of China and the Government of the Kingdom of the Netherlands signed a new double taxation treaty ("DTA") on 31 May 2013.

On January 12, 2024 (published on January 30, 2024), the Netherlands entered into an agreement with Singapore on the application of the Mutual Agreement Procedure (MAP) under the Multilateral Instrument (MLI).

On 5 October 2015, the OECD published the final reports of the OECD/G20 Base Erosion and Profit Shifting project, which consist of a package of measures for a co-ordinated international approach to reform the international tax system.

The People's Republic of China and the Government of the Kingdom of the Netherlands signed a new double taxation treaty on 31 May 2013.

A new double taxation treaty was signed by China and the Netherlands in May 2013 and has been in force since August 2014.

The new double taxation treaty between Hong Kong SAR and the Netherlands signed in 2010 will take effect in the Netherlands from 1 January 2012 and in Hong Kong from 1 April 2012.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. The topic of this Snippet is the draft EU ATAD 3 directive (the 𝐃𝐢𝐫𝐞𝐜𝐭𝐢𝐯𝐞)...

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention.

On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to ...

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.

With the recent signing of the FATCA agreement with the US, the Dutch government must now ensure compliance with relevant Dutch privacy law. Dutch financial institutions will no longer need to enter into separate information disclosure arrangements with the US Internal Revenue Service.

On 14 March 2024, Advocate General (AG) Emiliou of the European Court of Justice (ECJ) delivered his Opinion in response to the request for a preliminary ruling from the Dutch Supreme Court.

How can multinational corporations effectively navigate the complex landscape of tax disputes across multiple European jurisdictions? This analysis examines strategic approaches and procedural considerations...

The tax arrangement has been closely monitored by TMF Group since its first publication in June 2014 and includes some of the recommendations of the OECD's BEPS project.

The OECD seeks consensus by the end of 2020 on how to ensure all profits of multinational groups are subject to a (yet to be determined) worldwide minimum level of taxation.