News

November 15, 2019

Multilateral instrument causes tax temperatures to fluctuate

Fred van Horzen, partner specialized in tax treaties, EU treaty freedoms and State aid, shares his views on tax temperature fluctuations.

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November 13, 2019

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

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 their secondment than the tax they would have paid had they continued to live or work in their home country.

 

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November 13, 2019

EU-Singapore trade deal to take effect this month

On November 8, 2019 the EU Council approved the EU-Singapore Free Trade Agreement (EUSFTA), which will enter into force on November 21, 2019. 

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November 13, 2019

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

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.

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November 7, 2019

FS Tax Newsletter | June 2020

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 the VAT exemption for investment management services provided to CLOs. We also discuss four other VAT-related subjects: an interesting judgment from the Court of Appeals Den Bosch regarding the VAT recovery methodology of a financial institution, the opinion of the Advocate General of the Court of Justice of the European Union on the VAT treatment of purchased investment management services that are used for both Special Investment Funds as well as non-Special Investment Funds, a judgment by the Noord-Holland District Court on the VAT position of a company pension fund, and recent developments with respect to the term ‘fixed establishment’ for VAT purposes

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November 7, 2019

FS Tax Newsletter | November 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, VAT and services related to the operation of ATMs and VAT on services provided by a head office to its fixed establishment. Finally, we would like to invite you to a seminar on the OECD BEPS 2.0 / Pillar Two consultation and to a roundtable for pension funds and asset managers (see points 5 and 6).

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November 1, 2019

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

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 Sweden are subject to Swedish VAT. 

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October 31, 2019

Brexit Update: EU grants delay until January 31, 2020

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 you on what has been happening.

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October 29, 2019

New VAT small businesses scheme as of January 1, 2020

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 match the demand and supply of goods and services.

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October 22, 2019

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

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 debt that had been recognized in enforcement proceedings. The CJEU ruled that such an assignment was subject to VAT. 

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October 18, 2019

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

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 base.

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October 8, 2019

Tax Update Shipping & Offshore - October 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 experience, which are both current and relevant to the sector. Please use it to your advantage!

Shipping & Offshore Market Group
KPMG Meijburg & Co

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