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 You are here: News › International Tax Newsletter - December 2016

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International Tax Newsletter - December 2016

11 January 2017
Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and MENASA region. The e-newsletter is designed to be a one-stop shop for important news. The December 2016 edition is out:
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13 February, 2019

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.…

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13 February, 2019

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.…

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25 January, 2019

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).…

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24 January, 2019

Insurance premium tax: CJEU decision on locat...

The case concerned insurance policies for M&A transactions and the CJEU judgment provides a welcome clarification.…

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14 January, 2019

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…

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11 January, 2019

Draft bill on transparency of civil society o...

It is a very broadly worded bill and will potentially affect many foundations and associations.…

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19 December, 2018

Internet consultation on implementation of Ma...

This Directive provides for the mandatory automatic exchange of information on reportable cross-border arrangements.…

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12 December, 2018

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.…

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05 December, 2018

VAT exemption on individual investment manage...

On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of special investment funds (SIFs), was…

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05 December, 2018

ECOFIN discusses new French-German proposal f...

On December 4, 2018, the Economic and Financial Affairs Council of the EU (ECOFIN) held an exchange of views on the digital services tax, but failed to reach an agreement on a compromise…

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26 November, 2018

Deputy Minister outlines main features of upd...

The proposed measures cover the elements transparency, process and content in the context of the issuing of all rulings with an international character.…

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16 November, 2018

Lower House adopts 2019 Tax Plan package and...

We have summarized the adopted amendments and the most important adopted motions.…

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08 November, 2018

Deputy Minister answers questions about emerg...

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.…

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01 November, 2018

Public consultation on Bill implementing ATAD...

On October 29, 2018, the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to implement ATAD2 to tackle hybrid mismatches.…

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01 November, 2018

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.…

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29 October, 2018

New developments regarding the 2019 Tax Plan...

On October 26, 2018, the Memoranda of Amendment resulting from the government’s reconsideration of the business climate package were also published.…

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22 October, 2018

Partial VAT recovery for costs related to hir...

On October 18, 2018, the Court of Justice of the European Union delivered its judgment in the Volkswagen Financial Services (UK) Limited case (C-153/17).…

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19 October, 2018

Dutch Supreme Court follows Court of Justice...

On October 19, 2018, the Supreme Court rendered its final judgment in two important corporate income tax cases, in which it had previously requested a preliminary ruling from the Court of…

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16 October, 2018

Letter from Deputy Minister on reconsideratio...

In a letter dated October 15, 2018, the Deputy Minister of Finance announced that the government has decided to leave the dividend tax as is, and to improve the business climate through…

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04 October, 2018

VAT: Cross border pro rata applies to costs i...

On October 3, 2018, the Opinion issued by the Advocate General to the Court of Justice of the European Union in the Morgan Stanley & Co International plc case (case no. C-165/17) was…

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03 October, 2018

FS Tax Newsletter Issue 35 | October 2018

Welcome back! The summer holiday season has come to an end. We hope you had a wonderful summer and are ready to get back into the swing of things. In this Budget Day 2018 Special we have…

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26 September, 2018

Internet consultation on tax treaty policy an...

Interested parties are given the opportunity to raise issues that are important to them relating to Dutch tax treaty policy and the designation of low-taxed states.…

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20 September, 2018

Tax measures for 2019

The main features of the 2019 Tax Plan are addressed in our memorandum.…

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22 August, 2018

International Tax Newsletter - July 2018

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
18 July, 2018

OECD discussion draft on the transfer pricing...

The discussion draft identifies the areas of disagreement between countries and solicits stakeholder input on these topics.…

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22 June, 2018

International Tax Newsletter - May 2018

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
21 June, 2018

European Commission State aid decision in the...

On June 20, 2018, the European Commission announced its final decision on the state aid investigations into tax rulings granted by the Luxembourg tax authorities to GDF Suez (Engie).…

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13 June, 2018

No longer advance certainty for a standard se...

Requests for certainty have to be submitted from now on to the local tax inspector, who will monitor whether the request is for a standard transaction or whether there are indeed uncertain…

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07 June, 2018

Bill with emergency remedial measures for fis...

The measures in the bill mean that some Sections of the Corporate Income Tax Act and the Dividend Withholding Tax Act will have to be applied as if there is no fiscal unity.…

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07 June, 2018

FS Tax Newsletter Issue 34 | June 2018

This issue of our FS Tax Newsletter contains event summaries of two of our recent seminars, as well as recent developments within the Financial Services sector, such as the mutual agreement…

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06 June, 2018

New mandatory disclosure requirements for int...

As a result of the broad definition of an intermediary, DAC6 does not solely target tax advisors but also many other service providers in the legal, financial and consultancy branches.…

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06 June, 2018

International Tax Newsletter - April 2018

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
16 May, 2018

Deputy Minister answers parliamentary questio...

The announced measures will drastically change the Corporate Income Tax Act in the coming years.…

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15 May, 2018

Deputy Minister of Finance releases new Trans...

This decree particularly concentrates on aspects where the 2017 OECD Transfer Pricing Guidelines leave scope for domestic interpretation.…

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04 May, 2018

VAT applies to loan under hire purchase agree...

The AG at the CJEU concluded that a hire purchase transaction is a single supply of a service or a good and the whole supply should be treated as taxable.…

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25 April, 2018

International Tax Newsletter - March 2018

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
16 April, 2018

Insurance premium tax: Request for a prelimin...

The case concerns insurance policies for M&A transactions and could affect many types of cross-border insurance policies.…

Read more News
04 April, 2018

FS Tax Newsletter Issue 33 | April 2018

This issue of our FS Tax Newsletter contains recent developments within the Financial Services sector, such as the Opinion of the Advocate General in the DPAS Limited case…

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28 March, 2018

International Tax Newsletter - February 2018

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
23 March, 2018

VAT exemption not applicable on instruction t...

If the CJEU follows the AG’s Opinion, then the consequences for the Dutch practice would appear to be that there would be an even more limited scope of the VAT exemption for payments.…

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21 March, 2018

European Commission releases package on taxat...

The package includes both interim measures, in the form of a 3% Digital Services Tax on revenues, and a long-term solution, introducing the concept of a digital permanent establishment.…

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20 March, 2018

The Multilateral Instrument (BEPS Action 15)

Our two-pager gives you an overview of the key BEPS Actions the MLI focusses on implementing, how it will work, who it will affect and what the next steps should be.…

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13 March, 2018

Political agreement reached on proposal for m...

This is the latest in a series of EU initiatives in the field of the automatic exchange of information in tax matters.…

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27 February, 2018

Deputy Minister provides more insight into hi...

One letter contained his Tax Policy agenda, while the other elaborated on the first priority of this agenda: combating tax avoidance and tax evasion.…

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23 February, 2018

Court of Justice of the European Union also a...

The Deputy Minister of Finance aims to present the bill containing the emergency remedial measures that had already been announced to the Lower House in the second quarter of 2018.…

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16 February, 2018

FS Tax Newsletter Issue 32 | February 2018

The first 2018 issue of our FS Tax Newsletter contains a regular update of recent developments within the Financial Services sector.…

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12 February, 2018

International Tax Newsletter - January 2018

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
22 December, 2017

International Tax Newsletter - November 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
19 December, 2017

European Commission opens in-depth State aid...

The Commission will adopt a final decision at the end of the formal investigation.…

Read more News
18 December, 2017

Supreme Court rejects fiscal unity between Du...

This is in spite of non-discrimination provisions in most tax treaties concluded by the Netherlands that prohibit the higher taxation of companies if the shareholder is not established in…

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07 December, 2017

FS Tax Newsletter Issue 31 | December 2017

This issue of our newsletter contains our regular update of recent developments within the Financial Services sector. This month we have included an update on the coalition plans to abolish…

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06 December, 2017

ECOFIN agrees on an EU list of non-cooperativ...

Seventeen countries have been placed on a blacklist, 47 committed countries on a grey list and 8 ‘hurricane countries’ (i.e. countries recently affected by tropical storms) have been…

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17 November, 2017

International Tax Newsletter - October 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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06 November, 2017

Update Dutch dividend withholding tax

We previously informed you about the bill on the ‘Withholding obligation for holding cooperatives and expansion of the withholding exemption Act’. We also informed you about the…

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26 October, 2017

Opinion of Advocate General at the Court of J...

Although the CJEU and the Supreme Court still have to render their final judgments on these cases, the Cabinet has already announced emergency remedial measures.…

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16 October, 2017

International Tax Newsletter - September 2017

A monthly overview of international tax developments being reported globally.…

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11 October, 2017

Tax aspects of the coalition agreement Octobe...

The tax measures the new Cabinet intends to introduce include reducing the corporate income tax rates, partially abolishing dividend withholding tax, a two bracket regime in Box 1, an…

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10 October, 2017

Coalition agreement 2017: partial abolition o...

On October 10, 2017 it was announced that the four parties negotiating the coalition agreement for the new Cabinet intend to abolish Dutch dividend withholding tax, except for in abuse…

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06 October, 2017

FS Tax Newsletter Issue 30 | October 2017

This newsletter contains an update with respect to the Funds for Mutual Accounts and the UK Criminal Finances Act. This newsletter also includes a summary of the CJEU court ruling about the…

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05 October, 2017

European Commission State Aid Announcement -...

On October 4, 2017, the European Commission announced its final decision on its state aid investigations into transfer pricing rulings granted by Luxembourg to the Amazon group.…

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22 September, 2017

VAT exemption for cost-sharing groups does no...

The CJEU’s ruling that the VAT exemption for cost-sharing groups does not apply to the financial and insurance sector is very important.…

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21 September, 2017

European Commission communication on taxation...

Following the informal meeting of the Economic and Financial Affairs Council (Ecofin) of the European Union held in Tallinn on September 15 and 16, 2017, the European Commission published…

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21 September, 2017

Tax measures for 2018

The main features of the 2018 Tax Plan are addressed in our memorandum.…

Read more News
20 September, 2017

Bill on withholding obligation holding cooper...

The proposals are expected to have a significant impact on the use of cooperatives in international structures.…

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13 September, 2017

International Tax Newsletter - August 2017

A monthly overview of international tax developments being reported globally.…

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06 September, 2017

Negative interest: an initial assessment from...

With a negative interest rate, roles are reversed and debtors receive an interest payment from creditors.…

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14 August, 2017

Corporate Clients

Sector-specific solutions. Comprehensive approach with global focus. Leading technologies. The professionals from the Meijburg Corporate Clients Team focus on advising listed companies…

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10 August, 2017

International Tax Newsletter - July 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
14 July, 2017

New OECD Transfer Pricing Guidelines Issued

A new edition of 612 pages of the OECD Transfer Pricing Guidelines was published on July 10, 2017.…

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13 July, 2017

International Tax Newsletter - June 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
11 July, 2017

Internet consultation on Anti-Tax Avoidance D...

On July 10, 2017 the Deputy Minister of Finance, Mr. Eric Wiebes, published a document for internet consultation aimed at the introduction or amendment of a number of anti-tax avoidance…

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07 July, 2017

Innovation Box – approval by OECD

Further to the approval by the European Code of Conduct Group, the OECD has now also concluded that the Dutch Innovation Box does not produce any harmful tax competition.…

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29 June, 2017

Innovation Box: approval by EU Code of Conduc...

The approval relates to the version of the Innovation Box that (for the most part) was introduced as of January 1, 2017, which was included in the 2017 Tax Plan.…

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21 June, 2017

European Commission issues proposal for manda...

The proposal goes beyond the recommendations of BEPS Action 12 and proposes a wide ranging exchange of information.…

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09 June, 2017

Multilateral Convention to Implement Tax Trea...

The Multilateral Convention (“Multilateral Instrument” or “MLI”) is in accordance with Dutch policy to combat BEPS on a multilateral basis and the Netherlands has taken a pro-active…

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08 June, 2017

International Tax Newsletter - May 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
30 May, 2017

FS Tax Newsletter Issue 29 | June 2017

Dear FS professional, This newsletter contains information about an important insight from the Dutch Supreme Court on interest deduction, three VAT-related topics and the new insurance…

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22 May, 2017

Proposal to extend VAT adjustment rules to ‘e...

The administrative burden will increase because investments have to be followed for longer.…

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17 May, 2017

Proposed changes to dividend withholding tax...

The introduction of a dividend withholding tax obligation for holding cooperatives represents a significant tightening of the current rules.…

Read more News
10 May, 2017

International Tax Newsletter - April 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC…

Read more News
05 May, 2017

VAT exemption for cost-sharing groups: CJEU j...

The CJEU ruled that the VAT exemption for cost-sharing groups does apply if the members of a cost-sharing group also perform services subject to VAT, provided the services of the…

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01 May, 2017

US tax reform - Trump administration announce...

On April 26, 2017, US Treasury Secretary Mnuchin and US National Economic Council Director Cohn announced the “core principles” of President Trump’s plan for US tax reform.…

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21 April, 2017

Country-by-Country Reporting – Additional rul...

On April 18, 2017 the Lower House adopted the bill on additional rules for the exchange of Country-by-Country reports. In addition to this, on April 6, 2017 the OECD published additional…

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10 April, 2017

International Tax Newsletter - March 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
07 April, 2017

Advocate General at CJEU issues Opinion on VA...

Contrary to other recent Opinions, the AG considered that the VAT exemption for cost-sharing groups does apply to the financial and insurance markets.…

Read more News
06 April, 2017

FS Tax Newsletter Issue 28| April 2017

Dear FS professional, In the FS Tax Newsletter, we provide you with an update on developments in the Financial Services sector. In this edition you will find, among others, a summary of…

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23 March, 2017

International Tax Newsletter - February 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
03 March, 2017

Supreme Court refers preliminary questions to...

We welcome the fact that the Supreme Court has decided to request a preliminary ruling.…

Read more News
03 March, 2017

Advocate General at CJEU issues Opinions on a...

The AG concluded that the VAT exemption for cost-sharing groups cannot be applied in the financial and insurance markets and neither in cross border situations.…

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21 February, 2017

EU Anti-Tax Avoidance Directive 2: hybrid mis...

On February 21, 2017 the EU Member States reached agreement on a Directive that will amend the Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164 of July 12, 2016, ’ATAD 1’).…

Read more News
16 February, 2017

Main points of consideration regarding new Du...

On February 14, 2017 the new Dutch decree on insurance premium tax was published. This replaces the Dutch decree of February 21, 2014 and contains several changes.…

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14 February, 2017

Global Compliance Management Services

Transformation of ComplianceRevisiting the model for global tax and statutory compliance. KPMG’s Global Compliance Management Services (GCMS) practice has a world-wide network of…

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10 February, 2017

International Tax Newsletter - January 2017

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
01 February, 2017

FS Tax Newsletter Issue 27 | Februari 2017

Dear FS professional,  We hope that the New Year got off to a good start for everyone. In the FS field, right at the end of last year, the Supreme Court ruled that pension funds with…

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23 January, 2017

Implementation of EU Country-by-Country Repor...

The bill makes it possible to automatically exchange the Country-by-Country report submitted by a Dutch-resident Reporting Entity to the Dutch tax authorities, with the competent tax…

Read more News
22 December, 2016

CJEU rules that Denmark should also have gran...

The Court concluded that the disadvantageous difference in tax treatment infringes the EU principle of freedom of establishment.…

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12 December, 2016

Management of pension funds with a defined be...

The Supreme Court has ruled that pension funds with a defined benefit (DB) plan, as in the case in question, cannot be regarded as a special investment fund within the meaning of the…

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12 December, 2016

International Tax Newsletter - November 2016

Americas Europe & Africa Asia Pacific & MENASA …

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06 December, 2016

No agreement yet on EU Anti-Tax Avoidance Dir...

According to the compromise text issued on December 2, 2016, the proposed amendments (that would take the form of a directive (‘ATAD 2’) to amend ATAD 1) would have extended the scope…

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01 December, 2016

Parliament approves Bill on the Fiscal Unity...

This bill means that the extension of the fiscal unity regime will now also be formally incorporated into law, after it had already been laid down in supplementary policy statements as a…

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01 December, 2016

Supreme Court limits VAT exemption for the ma...

The Supreme Court ruled that the VAT exemption can only apply if (the manager of) an investment institution was actually granted a license as referred to in the (then applicable) Investment…

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29 November, 2016

FS Tax Newsletter Issue 26 | December 2016

Dear FS professional, This issue of our newsletter contains our regular update of recent developments within the Financial Services sector. This month we have included an update on the…

Read more News
25 November, 2016

Multilateral Convention to Implement Tax Trea...

More than 100 jurisdictions have concluded negotiations on a Multilateral Convention (or ‘multilateral instrument’) that is intended to implement certain tax treaty related aspects of…

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22 November, 2016

Country-by-Country Reporting: extension of no...

On November 21, 2016 the Dutch Deputy Minister of Finance issued a policy statement granting Dutch subsidiaries of multinational enterprises (MNEs) which are subject to Country-by-Country…

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14 November, 2016

International Tax Newsletter - October 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
25 October, 2016

Commission Package on Common (Consolidated) C...

On October 25, 2016 the European Commission published legislative proposals to relaunch its Common Consolidated Corporate Tax Base initiative, as well as new measures to combat hybrid…

Read more News
24 October, 2016

International Tax Newsletter - September 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
19 October, 2016

FS Tax Newsletter Issue 25 | October 2016

In the FS Tax Newsletter, we provide you with an update on developments in the Financial Services sector. In this edition we have summarized among others two new agreements between the…

Read more News
06 October, 2016

International Tax Newsletter - August 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
27 September, 2016

International Tax Newsletter - july 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

Read more News
21 September, 2016

Tax measures for 2017

The main features of the 2017 Tax Plan are addressed in our memorandum.…

Read more News
20 September, 2016

EU Commission opens in-depth State aid invest...

On September 19, 2016 the EU Commission announced that it was opening an in-depth investigation into tax rulings granted by Luxembourg to GDF Suez.…

Read more News
07 September, 2016

Advocate General issues Opinion on VAT exempt...

Depending upon the supervision to which (the managers of ) these funds may be subject, the VAT exemption for the management of these funds may be canceled.…

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30 August, 2016

EU Commission: Ireland gave illegal State aid...

The state aid has now been determined to be incompatible with the internal market, and must be recovered (with interest) by the Irish authorities from the Apple group.…

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16 August, 2016

International Tax Newsletter - june 2016

The e-newsletter is designed to be a one-stop shop for important news. The June 2016 edition is out.…

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05 August, 2016

Dutch Lower Court requests Supreme Court to r...

Dutch Lower Court refers preliminary questions to Dutch Supreme Court regarding dividend withholding tax reclaim of foreign investment fund and asks it to reconsider its negative decision…

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15 July, 2016

Opinion of Advocate General: Pension fund is...

The Advocate General however concluded that further examination of the facts must show whether and, if so, which VAT-taxable service is provided in exchange for the recharged costs.…

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11 July, 2016

Important judgments for corporate income tax;...

One case concerned the limitation on the deduction of interest (profit shifting, Section 10a Corporate Income Tax Act 1969), while the other concerned foreign exchange losses on EU…

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04 July, 2016

International Tax Newsletter - May 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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01 July, 2016

CJEU decision in the Riskin and Timmermans ca...

The Court concluded that the freedom of capital does not preclude a Member State from treating dividends received from another Member State less favorably than those received from a third…

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24 June, 2016

Brexit: the tax consequences of the UK refere...

We give an overview of the tax consequences and shortly address the impact for the Netherlands as regards direct taxes.…

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21 June, 2016

Political agreement on anti-tax avoidance dir...

The directive is intended to provide a minimum level of protection for the internal market and strengthen the average level of protection against aggressive tax planning.…

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30 May, 2016

International Tax Newsletter - April 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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27 May, 2016

Processing of debit and credit card payments...

The key question posed to the CJEU is whether the services performed by Bookit and NEC qualify as “transactions concerning payments and transfers”, which are VAT-exempt.…

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25 May, 2016

Meeting of ECOFIN, no agreement on draft anti...

The matter has been postponed until the next ECOFIN meeting.…

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23 May, 2016

Dutch government launches consultation on pro...

The proposed changes follow the recommendations made in the final BEPS 5 report issued by the OECD and recent evaluations on the working of the Dutch innovation box.…

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20 May, 2016

Commission issues notice on the notion of Sta...

The 68 page communication is intended to provide clarification on the key concepts relating to the notion of State aid as referred to in Article 107(1) TFEU and is available in full in the…

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13 May, 2016

Advocate General concludes that Denmark does...

The AG concluded that there is no infringement of EU law even though similar interest which was not deductible under Danish domestic thin capitalization rules would have been exempted. …

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11 May, 2016

Court of Appeals allows a fiscal unity betwee...

Court of Appeals allows fiscal unity between Dutch sister companies even if the parent company is established in a country outside the European Union.…

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29 April, 2016

New policy statement on requests for the refu...

By policy statement dated April 25, 2016, the Deputy Minister of Finance followed-up on the final judgment of the Dutch Supreme Court in the Miljoen, X and Société Générale cases.…

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14 April, 2016

Commission announcement on public Country-by-...

With the exception of some changes, the final proposal does not deviate significantly from the circulated draft.…

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04 April, 2016

EU Tax Law app eng

Meijburg & Co has an EU Tax Law app that contains all the rulings (including opinions) from the Court of Justice of the EU for Direct Tax, VAT and Social Security Tax, pending cases,…

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23 March, 2016

EU Commission proposes public Country-by-Coun...

The proposal would require multinational groups with a total consolidated revenue of EUR 750 million to report either if they are EU parented or otherwise have EU subsidiaries or branches.…

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22 March, 2016

Two favorable VAT developments for services p...

The Supreme Court has ruled that a VAT taxable business can deduct the VAT charged on the costs incurred for the management and the business activities of its own company pension fund.…

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21 March, 2016

International Tax Newsletter - February 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC…

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09 March, 2016

ECOFIN reaches political agreement on non-pub...

This is a first step towards the formal adoption of the European Commission’s proposal.…

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04 March, 2016

Supreme Court renders final judgments in the...

The Supreme Court ruling is favorable for foreign individuals with shares in Dutch companies.…

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02 March, 2016

International Tax Newsletter - January 2016

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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04 February, 2016

International Tax Newsletter - December 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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28 January, 2016

European Commission presents its new Anti-Tax...

The new package not only aims at implementing, in a coordinated manner, the OECD standards at the EU level, but goes beyond these recommendations.…

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26 January, 2016

Section 13l and the Fiscal Unity Amendment Ac...

These are exciting times for Section 13l Corporate Income Tax Act 1969, the relatively new (three years old) provision in the corporate income tax that restricts the excessive deduction of…

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11 January, 2016

EU Commission announces a final decision on i...

The European Commission has concluded that selective tax advantages granted by Belgium under its excess profit tax scheme constitute state aid, incompatible with the internal market…

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05 January, 2016

New transfer pricing documentation rules enac...

The rules governing transfer pricing documentation including Country-by-Country Reporting, Master File and Local File are effective as of January 1, 2016.…

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01 January, 2016

International Tax Newsletter - November 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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22 December, 2015

Cabinet response to the Initiative Memorandum...

The amendments will, at the earliest, be included in the 2017 Tax Plan, which will be presented on Budget Day 2016.…

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11 December, 2015

CJEU judgment may have a major impact on the...

On December 9, 2015, the Court of Justice of the European Union (“CJEU”) ruled in the Dutch Fiscale Eenheid X case (C-595/13) that the VAT exemption for the management of special…

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09 December, 2015

10 EU Member States agree on some principles...

Estonia has indicated that it no longer supports the proposal.…

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04 December, 2015

FS Tax Newsletter Issue 23 | December 2015

Dear FS professional, In the final FS Tax Newsletter for 2015 we would like to update you on recent developments within the Financial Services sector. We would also like to inform you…

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03 December, 2015

Draft Implementation Decree on the Identifica...

The CRS, developed by the OECD and largely based on FATCA, is a standard that governs the exchange of financial account information and will be implemented by the ‘CRS states’.…

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30 November, 2015

The Netherlands will appeal against the EU Co...

On 27 November 2015 the Netherlands announced it will appeal against the EU Commission’s decision in the State Aid case.…

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26 November, 2015

Provision of market data and supply of techni...

According to a recent judgment rendered by the Amsterdam Court of Appeals (case no. 15/00074), the provision of market data against consideration and the supply of technical services should…

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16 November, 2015

Decree approving ATRs: modification possible...

It concerns advanced tax rulings (ATRs) that, as a result of expected adoption of the Parent-Subsidiary Amendment (Implementation) Act 2015 by the Lower House, would lose their validity.…

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01 November, 2015

International Tax Newsletter - September 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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26 October, 2015

Ratification completed: new tax treaty with G...

As expected, the tax treaty with Germany has been ratified, which means that it will apply as of January 1, 2016.…

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21 October, 2015

EU Commission announces final decisions on st...

These decisions confirm the Commission’s preliminary view that the transfer pricing rulings granted by the Netherlands and Luxembourg to companies in two multinational groups involved…

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19 October, 2015

Pension fund is entitled to deduct the VAT on...

On July 27, 2015 the Court of Appeals Arnhem-Leeuwarden (the “Court”) rendered judgment on the deduction of VAT charged on costs that a company pension fund recharged to the…

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07 October, 2015

European Ministers agree to exchange informat...

With this amendment, the EU is broadly in line with the final BEPS Action Plan, and particularly Action 5, which was published on October 5, 2015.…

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06 October, 2015

FS Tax Newsletter Issue 22 | October 2015

Dear FS professional, Every other month you receive an update from us on developments in the Financial Services sector. In this edition of the FS Tax Newsletter we have summarized the…

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05 October, 2015

OECD releases final BEPS Package

The release of the final recommendations does not mean that the book on BEPS can now be closed.…

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01 October, 2015

International Tax Newsletter - August 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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18 September, 2015

Lower House approves new tax arrangement betw...

On September 10, 2015 the Lower House approved the new bilateral rules for the avoidance of double taxation between the Netherlands – including its Caribbean territories (i.e. Bonaire,…

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17 September, 2015

Netherlands to adopt BEPS Action 13 based Cou...

The proposed CbC Reporting and documentation requirements constitute a ground breaking change from the current Dutch documentation requirements.…

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02 September, 2015

CJEU decision in the Groupe Steria case

The decision offers possibilities for claiming, in cross-border situations, certain benefits available under the Dutch fiscal unity regime in domestic situations.…

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26 August, 2015

The Lost Decree

Source: NTFR Artikelen 2015/6Author: Bauco Suvaal In an article that the author wrote in 2011, he, along with others, expressed the hope that the updating of the Decree, dated May 6, 2008,…

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05 August, 2015

FS Tax Newsletter Issue 21 | August 2015

Dear FS professional,  While some of you are (hopefully) able to enjoy some time off, we would like to provide you with some food for thought on the developments that have taken place…

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24 July, 2015

International Tax Newsletter - June 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe, ASPAC and…

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17 July, 2015

CJEU: warranty may be VAT-exempt insurance

In this case, the CJEU broadly interprets the VAT exemption for insurance.…

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10 July, 2015

Supreme Court decision July 10, 2015 on Luxem...

The Dutch Supreme Court did not rule in favor of the Luxembourg investment fund and denied the request for a refund of the Dutch dividend withholding tax.…

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30 June, 2015

Summary of BEPS Action Plan and Status as per...

This document provides for a summary and the status of the OECD Action Plan on Base Erosion and Profit Shifting (“BEPS”), as per June 2015. We will first summarize the recent…

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26 June, 2015

Opinion AG CJEU in the joined cases Miljoen,...

The AG concluded that withholding tax imposed on a non-resident may not exceed the individual income tax burden of a resident taxpayer.…

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18 June, 2015

European Commission adopts Action Plan on cor...

As foreseen, this includes a proposal to re-launch the Common Consolidated Corporate Tax Base (CCCTB).…

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16 June, 2015

International Tax Newsletter - May 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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11 June, 2015

EU Court of Justice decides that non-deductib...

The decision was primarily based on the fact that a similar loss could arise on shares in a domestic company and this would also be non-deductible.…

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09 June, 2015

OECD releases Country-by-Country (CbC) Report...

The CbC implementation package can assist jurisdictions with the effective local implementation of CbC Reporting and consists of model legislation and three model Competent Authority…

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08 June, 2015

State Aid - Commission Decision to open forma...

The decision to open a formal state aid procedure is another indication that the Commission is continuing to challenge the transfer pricing tax practices of the EU Member States.…

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05 June, 2015

OECD - Discussion draft, BEPS Action 8 (hard-...

The discussion draft explains the difficulties faced by tax authorities in verifying the arm’s length basis on which pricing is determined by taxpayers for transactions involving a…

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04 June, 2015

FS Tax Newsletter Issue 20 | June 2015

Dear FS professional,  Before the holiday season begins, we would like to update you on the hot topics in the FS sector. This newsletter provides updates on three VAT-related topics:…

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28 May, 2015

Advocate General at CJEU: VAT-exempt manageme...

Advocate General Kokott advises the CJEU to qualify a real estate investment fund as a ‘special investment fund’, as long as this fund is under special regulatory supervision.…

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26 May, 2015

Revised discussion draft on BEPS Action 6 (Pr...

The revised discussion draft deals with issues relating to the Limitation on Benefits provision, the Principal Purpose Test and several other issues.…

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20 May, 2015

New tax treaty between the Netherlands and Ge...

With the approval by the Upper House of the Dutch Parliament on May 19, 2015, the ratification process of the new tax treaty between the Netherlands and Germany has now virtually been…

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18 May, 2015

International Tax Newsletter - April 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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01 May, 2015

Clarity on Commodities Trading: Transforming...

Commodity trading companies today operate in a highly competitive and dynamic environment where change is one of the few constant factors. Complexity of doing business is being increased by…

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30 April, 2015

OECD releases Discussion Draft on Cost Contri...

On 29 April 2015 the OECD published a public Discussion Draft on possible revisions to chapter VIII of the OECD Transfer Pricing Guidelines on cost contribution arrangements (CCA’s).…

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21 April, 2015

International Tax Newsletter - march 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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07 April, 2015

OECD releases discussion draft on strengtheni...

On April 3, 2015, the OECD released a discussion draft which deals with BEPS Action 3: strengthening CFC rules.…

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01 April, 2015

FS Tax Newsletter Issue 19 | April 2015

Dear FS professional, In this spring edition of our FS Tax Newsletter you will find an update of several VAT related court cases, such as the hearing on the VAT group X case…

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18 March, 2015

EU proposes compulsory exchange of informatio...

The proposals are part of a package of measures to combat tax avoidance and harmful tax competition.…

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16 March, 2015

International Tax Newsletter - February 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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11 March, 2015

Opinion issued in the PPG Holding BV case

The Advocate General at the Supreme Court, Ms. M.E. van Hilten, recently issued her Opinion in the PPG Holding BV (“PPG”) case in which she concluded that PPG could deduct the VAT on…

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19 February, 2015

Dutch Tax and Customs Administration experien...

Clients who receive a hard copy assessment (or have recently received one) and do not receive (or have not received) notification from us about this although they normally do so, are…

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12 February, 2015

Ministry of Finance’s position on impact of S...

According to the Ministry of Finance, the Skandia judgment does not apply in the Netherlands.…

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11 February, 2015

International Tax Newsletter - January 2015

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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10 February, 2015

Advocate General at the Court of Justice of t...

The case is important for the scope of the insurance exemption for VAT purposes.…

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09 February, 2015

Supreme Court maintains 8.3% dividend withhol...

The Supreme Court ruled that the 8.3% dividend withholding tax pursuant to the Tax Regulations for the Kingdom of the Netherlands (Belastingregeling voor het Koninkrijk, “BRK”) is not…

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05 February, 2015

FS Tax Newsletter Issue 18 | February 2015

Dear FS professional,  The year 2015 started with many developments which (may) affect the financial services industry. This edition of the FS Tax Newsletter therefore provides an…

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04 February, 2015

European Court of Justice decision on “Marks...

On February 3, 2015, the Court of Justice of the EU rejected the Commission’s complaints against the United Kingdom regarding the compatibility of the UK’s cross-border group relief…

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03 February, 2015

Captive insurance companies: not insured for...

Lower courts have recently ruled in favor of the Dutch Tax Authorities in combating captives. As a result of this, we have noticed that, in its audits, the Dutch Tax Authorities is…

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30 January, 2015

The Financial Transaction Tax (FTT) – update...

Ministers of 10 EU Member States issued a joint statement to give a fresh impetus to a financial transaction tax (FTT).…

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23 January, 2015

Dutch Tax Authorities focuses on entitlement...

The Dutch Tax Authorities have recently been pro-actively approaching holding and financing companies to question their entitlement to deduct VAT.…

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19 January, 2015

International Tax Newsletter - December 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

Read more News
16 January, 2015

EU Commission publishes decision on its state...

The decision sets out the factual and legal basis for the Commission’s preliminary view that one of these rulings constitutes state aid.…

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06 January, 2015

New policy statement for fiscal unity between...

This policy statement follows three judgments by the Court of Appeals Amsterdam on December 11, 2014 which concluded that Dutch legislation on the fiscal unity for corporate income tax…

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23 December, 2014

OECD releases discussion draft on interest de...

On December 18, 2014, the OECD released a discussion draft which deals with BEPS Action 4: interest deductions and other financial payments.…

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22 December, 2014

European Commission announces large-scale sta...

The announcement follows recent decisions by the European Commission to initiate formal state aid proceedings against Ireland, Luxembourg and the Netherlands with regard to tax rulings…

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19 December, 2014

Court judgments on fiscal unity between siste...

On December 17, 2014 the Deputy Minister of Finance announced that the three judgments would not be appealed before the Supreme Court.…

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17 December, 2014

New tax regulation between the Netherlands an...

The Dutch Ministry of Finance recently announced that the new regulation for the avoidance of double taxation between the Netherlands and Curaçao is expected to take effect as of January…

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16 December, 2014

European Council of Ministers nearing agreeme...

More is now known about what was discussed by the ECOFIN on December 9, 2014 about the future of the European patent box regimes.…

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12 December, 2014

Court of Appeals Amsterdam: fiscal unity betw...

On December 11, 2014 the Court of Appeals Amsterdam ruled in three cases that Dutch legislation on the fiscal unity for corporate income tax purposes is contrary to the European freedom of…

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11 December, 2014

European Council of Ministers approves genera...

On December 9, 2014 the EU Council of Economics and Finance Ministers (ECOFIN) reached political agreement on, among other things, the inclusion of a general anti-abuse rule in the…

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04 December, 2014

FS Tax Newsletter Issue 17 | December 2014

Dear FS professional, This is the final newsletter for 2014. As mentioned in the October FS Tax Newsletter the Skandia judgment may have a significant impact on financial service…

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03 November, 2014

International Tax Newsletter - September 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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20 October, 2014

ITR World Tax Review 2015

Meijburg & Co has been ranked 'Tier 1' in the recently published ITR World Tax 2015. CLICK HERE FOR THE COMPLETE GUIDE WITH LEADING TAX FIRMS  Meijburg has also been ranked…

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15 October, 2014

Ireland announces changes to company residenc...

Ireland’s Finance Minister Michael Noonan announced that the Irish rules on corporate tax residence would be changed so that all companies incorporated in Ireland are tax resident in…

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07 October, 2014

OECD BEPS Action Plan

Tax laws across Europe are undergoing massive reforms with one key component being the ongoing work of the Organisation for Economic Co-operation and Development (OECD) and their Base…

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02 October, 2014

FS Tax Newsletter Issue 16 | October 2014

Dear FS professional, The FS Tax Newsletter of KPMG Meijburg & Co was introduced in April 2012 and is published every two months. The FS Tax Newsletter addresses recent…

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24 September, 2014

Letter from the Deputy Minister of Finance on...

According to this judgment, pension funds that operate a defined contribution plan (DC plan) can qualify, under certain conditions, as a common investment fund within the meaning of the VAT…

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22 September, 2014

Judgment in Skandia America Corporation (C-7/...

The Court of Justice of the European Union has ruled that services provided by a head office to a fixed establishment that is part of a VAT group are subject to VAT.…

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17 September, 2014

OECD releases first recommendations action pl...

On September 16, 2013, the OECD launched the first set of reports following its Action Plan to deal with base erosion and profit shifting (“BEPS”). The reports address 7 of the…

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08 September, 2014

International Tax Newsletter - August 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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14 August, 2014

International Tax Newsletter - July 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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13 August, 2014

New tax treaty between China and the Netherla...

The new tax treaty between China and the Netherlands will enter into force at the end of August and apply to income received after January 1, 2015. A number of changes that have been made…

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12 August, 2014

FS Tax Newsletter Issue 15 | August 2014

Now that the end of the summer is approaching, why not ease back into business with some light reading in the form of our FS Tax Newsletter. The main topic this time is the introduction of…

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18 July, 2014

European Court of Justice rules against Danis...

The Court of Justice of the European Union held that a Danish provision for recapture of losses sustained in a foreign permanent establishment constitutes a restriction of the freedom of…

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11 July, 2014

Taxation of Cross-Border Mergers and Acquisit...

KPMG’s Taxation of Cross-Border Mergers and Acquisitions features information from 60 countries on their current laws and regulations and the potential implications for tax-efficient…

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08 July, 2014

FS Indirect Tax Newsletter | July 2014

Dear FS Tax professional, As indicated in our last FS Tax newsletter, we hereby provide you with a separate FS Indirect Tax Newsletter. Also, in the FS Indirect Tax arena there is a number…

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07 July, 2014

International Tax Newsletter - June 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

Read more News
24 June, 2014

New Tax Regulation between the Netherlands an...

On June 10, 2014 the new bilateral rules for the avoidance of double taxation between the Netherlands – including the Caribbean part – and Curaçao (“BRNC”) were announced and…

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23 June, 2014

EU Council of Ministers agrees with amendment...

The amendment means that payments received on cross-border hybrid loans will be excluded from tax exemption as from January 1, 2016.…

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12 June, 2014

Court of Justice of the European Union rules...

On June 12, 2014 the Court of Justice of the European Union (CJEU) ruled that Dutch legislation on the fiscal unity for corporate income tax purposes is contrary to the European freedom of…

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10 June, 2014

International Tax Newsletter - May 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

Read more News
06 June, 2014

Important decision by CJEU on the dividend wi...

The Court of Justice of the European Union in Luxembourg has concluded that the 8.3% dividend withholding tax pursuant to the BRK is permissible subject to certain conditions. …

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04 June, 2014

KPMG International Tax Webcast | The ASEAN Ec...

The Association of Southeast Asian Nations (ASEAN), including Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam, is rapidly…

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13 May, 2014

Decision Dutch District Court on VAT treatmen...

The District Court in The Hague recently rendered judgment in a case concerning the recharging of advisory fees by a bank. The bank had deployed an external advisor in connection with the…

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12 May, 2014

Advocate General at CJEU issues Opinion on tr...

The Advocate General concludes that transactions between a foreign head office and a fixed establishment that is part of a VAT group are outside the scope of VAT.…

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28 April, 2014

Corporate and Indirect Tax Rate Survey 2014

Indirect and corporate tax rates on a rollercoaster ride: KPMG International survey reviews the ups and downs…

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22 April, 2014

Dutch State Profit Share – Recent Supreme Cou...

On April 11, 2014, the Dutch Supreme Court provided guidance regarding on the treatment of tariff income for Dutch State Profit Share purposes.…

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07 April, 2014

International Tax Newsletter - March 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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03 April, 2014

FS Tax Newsletter Issue 13 | April 2014

Dear FS professional, We are pleased to present you with the April issue of the FS Tax Newsletter. In this issue we look at the Capital Requirements Directive IV (which implements Basel…

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31 March, 2014

Competitive Alternatives, 2014 Edition

Of the countries in Western Europe, the Netherlands is the most attractive for foreign companies wishing to locate in this part of Europe.…

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28 March, 2014

OECD issued public discussion draft on tax ch...

On March 24, 2014, the OECD released a public discussion draft on the tax challenges of the digital economy, as part of its base erosion and profit-shifting action plan (Action 1).…

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21 March, 2014

European Council agreed to adopt amendments t...

On March 20, 2014 Luxembourg has agreed to a proposed revision of the EU Savings Directive. This clears the path for the EU Council of Ministers to adopt the amendments in the Savings…

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20 March, 2014

OECD issued public discussion drafts on neutr...

On 19 March 2014, the OECD released two public discussion drafts on the development of model treaty provisions and recommendations for the design of domestic rules to neutralize the effect…

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17 March, 2014

OECD issued public discussion draft on tax tr...

Recently, the OECD issued a public discussion draft on tax treaty abuse as part of its base erosion and profit-shifting action plan.…

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07 March, 2014

International Tax Newsletter - February 2014

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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28 February, 2014

Action required: new rules on Swiss Principal...

Via this alert we would like to inform you about the recently published ‘guidelines’ from the Swiss federal tax administration on the taxation of Principal Companies, which could have a…

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27 February, 2014

Advocate General at Court of Justice of the E...

Under Dutch legislation, a fiscal unity for corporate income purposes cannot be established between sister companies of a foreign parent, or between sister companies and the foreign parent.…

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11 February, 2014

Qualification capital contribution explained...

On February 7, 2013, the Supreme Court rendered judgment in two cases that dealt with whether a payment should be regarded as interest or as exempted participation dividend.…

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06 February, 2014

FS Tax Newsletter Issue 12 | February 2014

This edition of our newsletter provides an update on developments in the financial services sector, such as the agreement signed by the US and the Netherlands with respect to FATCA and the…

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03 February, 2014

Advocate General recommends further review on...

On January 30, 2014, Ms. Van Hilten, the Advocate General attached to the Supreme Court, issued her independent opinion on the appeal a taxpayer had filed before the Supreme Court regarding…

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08 January, 2014

Intergovernmental Agreement between Netherlan...

Representatives of the Netherlands and the United States signed an intergovernmental agreement for the automatic exchange of data between the tax authorities of both countries, thus…

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31 December, 2013

Transfer of authority to deal with ‘catch all...

To improve the speed with which requests for the application of the catch all clause contained in tax treaties are dealt with, the Ministry of Finance has decided to transfer the processing…

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24 December, 2013

The Supreme Court requests preliminary ruling...

The Supreme Court has requested preliminary rulings on Dutch dividend withholding tax levied on non-resident private shareholders and foreign companies.…

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19 December, 2013

FS Tax Newsletter Issue 11 | December 2013

Dear FS professional, This is the final newsletter for 2013. The majority of issues discussed in this newsletter relate to increased regulation for financial institutions. CRD IV lays down…

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18 December, 2013

Tax treatment of additional Tier 1 capital

Banks will be able to deduct, for tax purposes, the return on additional Tier 1 capital, even if it was issued after January 1, 2014.…

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16 December, 2013

Main features new tax regulation between the...

On December 12, 2013, the Netherlands and Curaçao reached agreement on a new tax regulation for the avoidance of double taxation between the two countries.…

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09 December, 2013

Taxation of real estate investment trusts

An overview of the REIT regimes in Europe, Asia and the Americas.…

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06 December, 2013

International Corporate Tax Newsletter - Nove...

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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29 November, 2013

Deputy Minister of Finance releases new trans...

On Tuesday, November 26, 2013, the Deputy Minister of Finance released a new transfer pricing decree which brings Dutch policy on transfer pricing in line with recent developments in this…

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25 November, 2013

European Commission proposes amendments to Pa...

On November 25, 2013, the European Commission proposed amendments to the EU Parent-Subsidiary Directive (“the Directive”) in order to close off perceived opportunities for corporate tax…

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15 November, 2013

Supreme Court rules against Finnish investmen...

The Supreme Court has ruled that a Finnish investment fund is not entitled to a refund of withheld Dutch dividend withholding tax.…

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13 November, 2013

ITR World Tax 2014

KPMG Meijburg & Co. has been ranked 'Tier 1' in the recently published ITR World Tax 2014.…

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08 November, 2013

Request for preliminary ruling from the Court...

On November 1, 2013, the Supreme Court requested a preliminary ruling from the Court of Justice of the European Union (CJEU) on the VAT treatment of the management of real estate…

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18 October, 2013

Services provided to mortgage lenders subject...

On October 11, 2013, the Supreme Court ruled that payment and collection services provided to mortgage lenders are subject to VAT…

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03 October, 2013

Tax Plan 2014: acquisition of an interest of...

Under current legislation, acquisitions of interests of less than one third in real estate entities are not subject to real estate transfer tax, while acquisitions of one third or more are…

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02 October, 2013

Fiscal investment institutions can − indirect...

Fiscal investment institutions are subject to a 0% corporate income tax rate, provided they meet certain conditions. One of these conditions is that the fiscal investment institution only…

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01 October, 2013

Indirect Tax – Investment management

The advisors of Meijburg & Co’s Indirect Tax Financial Services group have extensive experience not only in identifying the VAT risks confronting institutional investors and their asset…

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01 October, 2013

Indirect Tax – Financial services

The advisors of Meijburg & Co’s Indirect Tax Financial Services group have extensive experience in identifying the VAT risks confronting financial institutions, but also the VAT…

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01 October, 2013

Indirect Tax – Payment Services

The advisors of Meijburg & Co’s Indirect Tax Financial Services group have extensive experience in not only identifying the VAT risks confronting payment service providers, but also the…

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01 October, 2013

Indirect Tax – Banking

Meijburg & Co’s Indirect Tax Financial Services Group advises clients active in the banking industry. Our specialists have extensive experience with identifying VAT risks, advising on…

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01 October, 2013

Indirect Tax – Insurance

The advisors of Meijburg & Co’s Indirect Tax Financial Services group have extensive experience in not only identifying the VAT risks associated with insurance products, but also the VAT…

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27 September, 2013

Financial Services: Investment Management

Meijburg & Co’s Financial Services specialists have long provided tax advice to parties in the field of Investment Management. …

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18 September, 2013

Financial Services

Meijburg & Co has long been a leader in providing tax advisory services to a large number of national and international financial institutions. This has enabled our advisors to gain…

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26 July, 2013

Companies can recover the VAT charged on cost...

On July 18, 2013, the Court of Justice of the European Union ("CJEU") rendered judgment in the PPG Holdings BV case (C-26/12) concerning the recovery of VAT charged on costs incurred by a…

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07 March, 2013

The management of pension funds implementing...

On March 7, 2013, the Court of Justice of the European Union ("CJEU") rendered its judgment in the Wheels Common Investment Fund Trustees Ltd case (C-424/11) on the VAT position of the…

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01 January, 2013

Financial Transaction Tax

The European Commission’s proposal for an EU wide tax on financial transactions (FTT) has generated much public and political discussion since it was published on September 28,…

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17 December, 2012

Bill on deferral of payment of exit taxes

The bill foresees an amendment to the Tax Collection Act and provides for the possibility of deferring payment for corporate and personal income tax purposes. This article discusses in…

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13 September, 2012

Section 20a: the test moment tested

Source: NTFR 2012/2126, pages 7-13 Author(s): Bauco Suvaal Uncertainty exists in the tax practice, and possibly also in judicial circles if a recent judgment rendered by the District Court…

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05 November, 2010

International Tax Newsletter (archive 2012 &...

Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in the American, Africa, Europe and ASPAC…

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