Interview: Voorkomen is beter dan genezen

Door tijdig een adviseur bij een belastingcontrole te betrekken, krijg je als onderneming onder meer inzicht in welke vragen van de belastingautoriteit je wel of niet hoeft te beantwoorden, en wat daarbij je rechten en plichten zijn.


Newsoverview (39)

CJEU annuls Commission decision on Luxembourg transfer pricing ruling

November 14, 2022
The decision of the Court of Justice of the European Union brings key clarifications with regard to the choice of a reference system in transfer pricing State aid reviews.
Read more

2022 Decree on Profit Attribution to Permanent Establishments

July 11, 2022
The most important changes are the incorporation of the results of the OECD’s BEPS project and the source exemption that was introduced into the Corporate Income Tax Act 1969 in 2012.
Read more

2022 Transfer Pricing Decree

July 5, 2022
The changes to the Decree are mainly a reaction to the changes made to the OECD guidelines in respect of financial transactions, intra-group services and recent OECD publications on the treatment of g ...
Read more

New Dutch Transfer Pricing Decree

July 1, 2022
The new Dutch Transfer Pricing Decree was published on July 1, 2022.  The new decree focuses on recent developments that have resulted in changes to the OECD Transfer Pricing Guidelines but also ...
Read more

Country-by-Country Reporting: overview of notification requirements per country

June 3, 2022
Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation as from 2016, 2017, 2018, 2019, 2020, 2021 a ...
Read more

Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

April 11, 2022
The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.
Read more

Good Practices Tax Control Framework: next steps

January 13, 2022
In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi ...
Read more

Good Practices Tax Risk Management

December 17, 2021
Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).
Read more

Year end 2021 tax accounting considerations

November 12, 2021
As the end of the year is fast approaching, many organizations will soon start preparing their year end financial statements. The announced 2022 Tax Plan may have a significant impact on those financi ...
Read more

Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
Read more

Mismatches in non-arm’s length transfer pricing tackled

March 5, 2021
On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.
Read more

New policy statement on VAT fixed establishments

January 14, 2021
The policy statement, among other things, lays down the Dutch viewpoint on the concept of a fixed establishment and the VAT treatment of transactions between a head office and a fixed establishment.
Read more

© 2022 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.