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.…
Brexit: a never ending story?
Assuming the media is right and the deal between UK and EU will not be accepted by the House of Commons. What does this mean for trade between UK and EU? For sure another period of…
Draft bill on transparency of civil society o...
It is a very broadly worded bill and will potentially affect many foundations and associations.…
As of January 1, 2019: new VAT rules for vouc...
The new rules are a result of the EU Voucher Directive, which is designed to harmonize the VAT treatment of vouchers within the EU.…
Brexit: INS announces transitional rules for...
The government has decided that UK citizens and their family members who lawfully reside in the Netherlands before Brexit will also retain their right of residence in the event of a ‘no…
Final Dutch VAT return of 2018: Corrections b...
We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits.…
Internet consultation on implementation of Ma...
This Directive provides for the mandatory automatic exchange of information on reportable cross-border arrangements.…
Dutch Supreme Court renders important judgmen...
In its judgment, the Supreme Court provided detailed guidelines on how to decide whether the costs incurred relate to the acquisition or disposal of participations.…