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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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Bill on the introduction of a UBO register

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Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners.
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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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