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Supreme Court rules that unrealized losses can also be forfeited following a change in shareholders

September 11, 2026
In practice, the rules addressed in the Supreme Court judgment play an important role in acquisitions.

NL-Africa Tax Newsletter – July & August 2026

August 27, 2026
This NL-Africa Tax Desk newsletter includes - among other updates - the latest on e-invoicing & digital reporting obligations across Africa, as well as related VAT updates.  

Critical government assessment of the Omnibus Directive

September 2, 2026
In principle, the government is positive about the objectives as set out in the Omnibus Directive, but has important reservations about the proposed relaxation of the ATAD Directive.

Amsterdam Court of Appeal: interest on 'debt push down' in acquisition structure not deductible under Section 10a CITA 1969

August 26, 2026
Unlike recent cases in which it was concluded that fraus legis (abuse of law) applied, this case was decided entirely on the basis of the interest deduction limitation in the CITA 1969.

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Seminar - Annual Transfer Pricing Seminar 2026

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