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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Revenues EU ETS and CBAM for the EU?

December 22, 2021
On December 22, 2021, the European Commission published its proposal for the next generation of EU own resources. There are from a Tax Sustainability perspective two proposed new resources o ...

Climate Tax aspects of 2021 coalition agreement

December 21, 2021
We briefly address what is currently known about the intended climate tax measures.

Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

June 1, 2021
On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related I ...

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