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From an overwhelming number of submissions, the shortlist of five nominated artists has now been announced.

We plan to delve deeper into these topics in our upcoming tax news flashes and the transfer pricing seminar in October 2024. Stay tuned for more detailed discussions and practical advice on navigating the landscape of public CbCR.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s NL-Africa Tax Desk newsletter includes, amongst others, an update on the 2024-2025 budgets in East Africa (Kenya, Tanzania, Uganda). Next to that, it includes a report on the global developments in ESG-related taxes, incentives, and grants.

SEO Economic Research (‘SEO’) was commissioned by the Ministry of Finance to evaluate the extraterritorial expenses scheme, the 30% ruling and the partial foreign taxpayer status. This evaluation has now been completed.

This new judgment is a welcome and useful confirmation of the line taken by the CJEU.

Welcome to our third edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

As from 1 January 2025, the fiscal investment institution (“FII”) regime will no longer be accessible for companies directly investing in Dutch real estate.

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

Finding ways for tradition and innovation to co-exist is one of the most common challenges in building a lasting legacy in family businesses. By exploring the essence of legacy and its impact on business performance, the detailed data analysis, academic insights and the firsthand experiences of family business CEOs in this report contribute to a deeper understanding of the importance of balancing tradition and innovation for long-term success in family businesses.

On May 17, 2024 the Dutch Supreme Court rendered an important judgment on the tax qualification of a financial instrument that was issued by a company established in France in 2007. It concerned the ‘obligation remboursable en actions’ (hereinafter: ORA). The question was whether the instrument had to be regarded as equity (capital) or debt capital (loan) for the purposes of the Corporate Income Tax Act 1969. Although the dispute focused on the question whether the costs related to the issue of the instrument were allocable to a Dutch permanent establishment of the French company, the Supreme Court judgment potentially has a much broader scope.