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.
On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.
The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT re ...
The judgments rendered by the CJEU in these cases raise the question whether the Dutch Supreme Court’s interpretation of financial integration is compatible with EU law.
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
How can you use terms of employment to create greater employee involvement? How do you incorporate ESG into your terms of employment while at the same time realizing cost savings? A recent public ...
The District Court of Overijssel recently rendered a judgment in respect of a dispute between an owner of a floating solar park (the plaintiff) and the tax officer of the joint tax office Lococensus-T ...
The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.
Given the current situation where cross-border workers are still working from home of a permanent basis, the end of the No Impact policy could affect many employers and employees.
