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Supreme Court: meal delivery drivers Deliveroo were employees

March 27, 2023
Deliveroo’s meal delivery drivers were contracted on the basis of an employment contract. That is the opinion of the Supreme Court, in line with the earlier judgment by the Court of Appeals Amsterdam ...
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België-Nederland Nieuwsbrief | March 2023

March 23, 2023
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.
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Combatting greenwashing: enabling sustainable choices to consumers

March 23, 2023
A proposal for a Green Claims Directive
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Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

March 13, 2023
The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.
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Clarity and lack of clarity after new Supreme Court judgment on Section 10a CITA 1969

March 7, 2023
The Supreme Court has clearly explained in this judgment how the doctrine of the diversion of funds relates to an entity that fulfills a pivotal financial function within the group.
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EU VAT rules for platform operators facilitating digital services are valid

March 2, 2023
On February 28, 2023 the Court of Justice of the European Union (‘CJEU’) published its judgment in the Fenix case (C-695/20). The CJEU ruled that the EU’s VAT rules for platform operators facilitating ...
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Internet consultation on draft bill to abolish the property transfer tax concurrence exemption for share transactions

March 1, 2023
An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.
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NL-Africa Tax Newsletter – February 2023

February 28, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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Global Family Business Tax Monitor 2023

February 28, 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifeti ...
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België-Nederland Nieuwsbrief | Februari 2023

February 28, 2023
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.
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Interest on tax due charged on corporate income tax assessments to remain at same rate for the time being

February 24, 2023
In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessm ...
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The Act on responsible and sustainable international business: an introduction

February 23, 2023
On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ond ...
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