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Answers to parliamentary questions about conduit companies

We discuss the main points of the letter, subdivided into the implications for Dutch national provisions, ruling practice and the Dutch treaties for...
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Deputy Minister announces proposed policy for renewed ruling practice

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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...
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Fiscal Unity Emergency Repair Act adopted by Upper House

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On April 23, 2019, the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid) was adopted by the Upper House. The emergency repair...
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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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