Internet consultation on bill amending the li...
The draft bill is aimed at preventing misuse of the liquidation and cessation loss rules and at expanding the tax base.…
FS Tax Newsletter | April 2019
The first quarter of 2019 has come to an end and we are presenting our second FS Tax Newsletter for this year. In this newsletter, we have summarized the most recent tax-related…
‘VAT quick fixes as of January 1, 2020: a lin...
At the end of 2018 the European Council formally approved the proposals for four ‘VAT quick fixes’ to simplify international trade. These will take effect on January 1, 2020 and…
Bill on the introduction of a UBO register
Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners.…
VAT policy statement on specific state superv...
In this policy statement the Deputy Minister of Finance elaborates on the qualification ‘specific state supervision’, which is one of the conditions for applying the VAT exemption for…
Internet consultation on introduction of inte...
The internet consultation closes on April 15, 2019.…
Update on ‘no-deal’ Brexit: withdrawal rules...
In anticipation of a possible ‘no-deal’ Brexit, the Deputy Minister of Justice and Safety has published withdrawal rules for citizens of the United Kingdom and their family members who…
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.…