Country-by-Country Reporting: overview of not...
Meijburg & Co has prepared an overview of the CbCR notification requirements for all countries that implemented final CbCR legislation as of 2016, 2017 and 2018.…
International tax measure for the digital eco...
Developments in the field of the taxation of the digital economy are following one another in rapid succession. The EU Member States have not yet been able to reach agreement on an EU-wide…
Bill on the Modernization of Partnerships: th...
What is striking about the proposal is that it does not contain any rules about mergers, divisions or changes of corporate form.…
Draft decree on transitional tax rules in the...
Because of this lack of clarity about the tax implications, particularly during the course of a tax or financial year, the Deputy Minister considers it desirable to arrive at a form of…
Consultation on draft bill against excessive...
It has been proposed to have a deemed benefit be taken into account as income from a substantial interest in respect of holders of a substantial interest who borrow more than EUR 500,000…
CJEU decision on the Beneficial Owner concept...
The CJEU concluded that it is for the referring courts to assess whether the arrangements under review constitute an abuse under EU law, taking into account in particular the existence of…
‘The Bitter and the Sweet’ - Short term Brexi...
The analytical methodIn its cross-European analysis, which had been commissioned by the Dutch Ministry of Economic Affairs and Climate Policy, the Agency focuses on the comparative cost…
Dutch Lower House of Parliament passes Bill o...
Noteworthy is that the Lower House also agreed to change the MLI position of the Netherlands with respect to preventing the artificial avoidance of permanent establishment status.…
Bill on the Fiscal Unity Emergency Repair Act...
The emergency repair measures mean that for a number of legal provisions the approach to be taken is as if a fiscal unity for corporate income tax purposes does not exist.…
As of January 1, 2020: ‘VAT quick fixes’ to s...
The changes will affect different facets within a business, such as changes to the ERP systems and the Tax Control Framework.…
FS Tax Newsletter issue 37 | February, 2019
In this first FS Tax Newsletter for 2019 we will summarize the most important tax developments of the last two months and will inform you about the upcoming FATCA and CRS reporting…
MDR Breakfast roundtable February 28, 2019
Following the adoption of the EU Mandatory Disclosure Rules for intermediaries and taxpayers (DAC6) in May 2018, the internet consultation including draft legislation launched by the Dutch…
VAT: Recovery right on the basis of cross-bor...
On January 24, 2019, the Court of Justice of the European Union rendered its judgment in the Morgan Stanley & Co International plc case (case no. C-165/17).…
Insurance premium tax: CJEU decision on locat...
The case concerned insurance policies for M&A transactions and the CJEU judgment provides a welcome clarification.…
EU-Japan Economic Partnership Agreement enter...
The goal of the Economic Partnership Agreement is to liberalize and facilitate trade and investment between the parties and to promote closer economic ties between them.…