European Union

Brexit: a never ending story?

Tuesday, 15th of January will be a crucial day in what seems to become a never ending story regarding the Brexit. Leon Kanters, Brexit expert and partner of KPMG Meijburg & Co: “The Brexit deal wi ...

EU-Japan Economic Partnership Agreement enters into force on February 1, 2019

In 2013, the EU and Japan launched negotiations on enhanced economic and strategic cooperation. These negotiations resulted in an Economic Partnership Agreement (EPA) and a Strategic Partnership Agree ...

Insurance premium tax: CJEU decision on location of risk

On January 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in a case that dealt with the location of risk for insurance premium tax purposes (case no. C-74/18). The cas ...

Bill on the Fiscal Unity Emergency Repair Act adopted by the Lower House

On February 12, 2019, the bill on the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid) was adopted by the Lower House. This bill was explained in our previous memoranda dated&nbs ...

CJEU decision on the Beneficial Owner concept under the Interest and Royalties Directive and the Parent-Subsidiary Directive

On February 26, 2019, the Court of Justice of the European Union (CJEU) rendered two landmark decisions on the interpretation of the beneficial owner concept in cases where the Interest and Royalties ...

Draft decree on transitional tax rules in the case of no-deal Brexit

On March 8, 2019, the Deputy Minister of Finance sent a draft decree with transitional tax rules in connection with Brexit to the Lower House of the Dutch Parliament. The draft decree must provide for ...

International tax measure for the digital economy affects all multinationals

A ‘Taxing the digital economy’ roundtable session recently took place at KPMG Meijburg & Co in Amstelveen; a successful and interactive session with interesting results. The most important conclus ...

Fiscal Unity Emergency Repair Act adopted by Upper House

On April 23, 2019, the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid) was adopted by the Upper House. We had previously explained the bill in our memoranda dated June 7, 2 ...

Deputy Minister announces proposed policy for renewed ruling practice

In a letter sent to the Lower House on April 23, 2019, the Deputy Minister of Finance announced the proposed policy statement, in which the measures for reforming the practice for rulings with an inte ...

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