For the purposes of allocating the right to tax salary from employment, a 183-day rule has been included in tax treaties. If a resident of another State is employed by a foreign employer to work in th ...
There have been recent developments on the US sanctions against Cuba, Russia and Iran. In addition, various Arab nations recently imposed a boycott on Qatar. Please find set out below an update.
On June 7, 2017, the Dutch Minister of Finance Dijsselbloem and other high-level representatives of 67 countries representing 68 jurisdictions signed the Multilateral Convention (“Multilater ...
The VAT adjustment scheme is likely to be extended to cover the refurbishment of real estate and other so-called ‘expensive services’ such as software. It will then take longer for the VAT deduction o ...
On March 31, 2017 the draft bill on the Registration of Ultimate Beneficial Owners Implementation Act (hereinafter: the bill) was presented for public consultation.
On 29 March 2017, the United Kingdom’s (hereinafter: UK) Prime Minister, Theresa May, invoked Article 50 of the Treaty of the European Union (hereinafter: TEU). This marks the official beginning of th ...
On September 28, 2016, the European Commission presented a proposal to update the current EU dual-use regulation (no. 428/2009) for export control in order to modernize the system “to keep up with new ...
On February 14, 2017 the new Dutch decree on insurance premium tax was published (hereinafter: the decree). This replaces the Dutch decree of February 21, 2014 and contains several changes, which in s ...
The new rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens. In principle, a person applying for a Dutch residence permit cannot choose betwe ...
Within the framework of the Generalized System of Preferences (GSP) a new system for certification of the origin of goods, the Registered Exporter system (REX; Registered Exporter), was implemented on ...
Within the framework of the Generalized System of Preferences (GSP) a new system for certification of the origin of goods, the Registered Exporter system (REX; Registered Exporter), was implemented on ...