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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KPMG submission on ‘Pillar One’ approach to address digital economy tax issues

November 13, 2019

This week KPMG submitted its comments to the Organisation for Economic Co-operation and Development (OECD) consultation with regard to the unified approach under Pillar One.

Are you losing money because of Tax Equalization? – Tax Technology offers you insight!

November 13, 2019

A common agreement in the world of cross-border employment is the ‘tax equalization agreement’ between an employer and employee. Under this agreement, an employee does not pay more or less tax during ...

FS Tax Newsletter | November 2019

November 7, 2019

In this edition we highlight the key aspects of the 2020 Tax Plan. We also focus on three important CJEU cases concerning the VAT payable on assignment of a debt recognized in enforcement proceedings, ...

FS Tax Newsletter | June 2020

November 7, 2019

In this edition of the FS Tax Newsletter we address two developments initiated by the Dutch tax authorities: the further development of horizontal monitoring and the cancellation of rulings confirming ...

VAT on services provided by a head office to its fixed establishment? Skandia 2.0

November 1, 2019

On October 30, 2019, the Swedish Supreme Court announced to refer to the European Court of Justice (‘CJEU’) the question whether services provided by a Danish head office to its fixed establishment in ...

Brexit Update: EU grants delay until January 31, 2020

October 31, 2019

After a long period of silence, there has been a rapid succession of Brexit developments. Our Brexit taskforce, comprising Brexit specialists from KPMG Meijburg & Co and KPMG, would like to update ...

New VAT small businesses scheme as of January 1, 2020

October 29, 2019

The advent of the internet and the digital economy has seen an exponential increase in the number of small businesses in the Netherlands in recent years. Digital platforms quickly and efficiently matc ...

CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings

October 22, 2019

On October 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Paulo Nascimento Consulting case (no. C-692/17) concerning the VAT treatment of the assignment of a de ...

Limitation of liquidation and cessation loss rules for corporate income tax purposes (October 2019 update)

October 18, 2019

As we previously reported, the government intends to amend the liquidation and cessation loss rules for corporate income tax purposes as of 2021, in order to prevent improper use and to widen the tax ...

Tax Update Shipping & Offshore - October 2019

October 8, 2019

This is the fourth edition of our Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practical ...

Services related to the operation of ATMs not exempt from VAT

October 7, 2019

On October 3, 2019 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Cardpoint GmbH case (case no. C-42/18) about the scope of the VAT exemption for transactions concerning ...

Expo Real and 2020 Tax Plan – the latest tax developments for property investors

October 3, 2019

From 7 to 9 the international trade fair for real estate and property investors, Expo Real, will take place in Munich. This year a Meijburg delegation will again be present to discuss the latest devel ...

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