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Country-by-Country Reporting: overview of notification requirements per country

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Meijburg & Co has prepared an overview of the CbCR notification requirements for all countries that implemented final CbCR legislation as of 2016,...
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Bill on the Modernization of Partnerships: third time lucky?

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What is striking about the proposal is that it does not contain any rules about mergers, divisions or changes of corporate form.
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Draft decree on transitional tax rules in the case of no-deal Brexit

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Because of this lack of clarity about the tax implications, particularly during the course of a tax or financial year, the Deputy Minister considers...
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CJEU decision on the Beneficial Owner concept under the Interest and Royalties Directive and the Parent-Subsidiary Directive

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The CJEU concluded that it is for the referring courts to assess whether the arrangements under review constitute an abuse under EU law, taking into...
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Dutch Lower House of Parliament passes Bill on ratification of the MLI

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Noteworthy is that the Lower House also agreed to change the MLI position of the Netherlands with respect to preventing the artificial avoidance of...
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