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US multinational enterprises acquiring Dutch targets often file CTB elections to treat the target as a disregarded entity for US tax purposes, but this seemingly straightforward step can trigger complex Dutch tax implications. From anti-hybrid mismatch rules and transfer pricing considerations to dividend withholding tax exemption eligibility, the interaction between US and Dutch tax regimes requires careful navigation to avoid double taxation and ensure tax-neutral transactions.

On 12 September 2023, the European Commission published the Business in Europe: Framework for Taxation (BEFIT) proposal.

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.

The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.

European automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt.

On 31 August, Loyens & Loeff submitted input on OECD's second Public Consultation Document on Amount B of Pillar One.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

On 4 December 2024, the Dutch State Secretary of Finance published a decree (the Amount B Decree) that outlines the Dutch implementation of Amount B of Pillar One.

On 10 September 2024, the Court of Justice of the European Union (CJEU) sided with the European Commission and ruled that two Irish subsidiaries of the Apple group received unlawful State aid from Ireland.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

The European Court has ruled that transfer pricing adjustments may be subject to VAT when they are contractually stipulated in an intra-group agreement.

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

The Dutch Ministry of Finance has launched a public consultation on the revision of the Dutch innovation box regime.

The Dutch transfer pricing mismatches legislation led to uncertainty on the Dutch tax consequences of contributions involving entities that are disregarded for US tax purposes and exempt entities.

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...