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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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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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