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.
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.
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 developments in Dutch tax with international market parties.
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
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.
This newsletter includes VAT-related topics covering, for example, the VAT position of supervisory board members and similar officials and the possibility of VAT on compensation in the event of premature termination of (lease) agreements. In addition, DNB’s guidance on tax integrity risks for banks and two bills, one about the Mandatory Disclosure Directive and one about ATAD2, will be discussed.
We are presenting our third FS Tax Newsletter for this year in which we have summarized the most recent tax-related developments of the last two months in the FS-sector for you.This issue includes VAT related topics regarding amongst others the management of SIFs, the cross-border application of the cost sharing exemption and the VAT treatment of outsourced services relating to the operation of ATMs.
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 January 1, 2017.
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 the withdrawal procedure of the UK from the European Union (hereinafter: EU). In this short article we will take a glance at the meaning and consequences of the invocation of Article 50 TEU.
