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International tax measure for the digital economy affects all multinationals

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Developments in the field of the taxation of the digital economy are following one another in rapid succession. The EU Member States have not yet...
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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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‘The Bitter and the Sweet’ - Short term Brexit impacts in the Netherlands

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The analytical methodIn its cross-European analysis, which had been commissioned by the Dutch Ministry of Economic Affairs and Climate Policy, the...
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Bill on the Fiscal Unity Emergency Repair Act adopted by the Lower House

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The emergency repair measures mean that for a number of legal provisions the approach to be taken is as if a fiscal unity for corporate income tax...
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