Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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Tax measures for 2021

September 16, 2020

The main features of the 2021 Tax Plan package are addressed in our memorandum

The 2021 Tax Plan on two pages

September 16, 2020

We have prepared a two-page overview of the measures contained in the 2021 Tax Plan package.

New European environmental taxes in the offing

August 13, 2020

In July, EU heads of government reached agreement on the largest-ever EU recovery package to mitigate the consequences of the corona recession. The agreement includes new environment-related measures ...

Q&A: Tax policy developments for governments and multinationals

July 17, 2020

The European Green Deal suggests that well-designed tax reforms can boost economic growth and help reduce greenhouse gas emissions by ensuring an effective carbon pricing.

Building Blocks for a Better Tax System

May 20, 2020

On May 18, 2020 the ‘Building Blocks for a Better Tax System’ package was published. The reports, which together contain more than 1000 pages of text, have resulted in 169 detailed policy options on a ...

Expansion and further easing of deferral of payment for businesses

April 3, 2020

Besides VAT, personal income tax, payroll tax and corporate income tax, the temporary deferral policy now applies to tax on games of chance, insurance premium tax, the landlord levy (verhuurderheffing ...

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