Tax alert: amendment RETT exemption on share deals
Today, the Dutch State Secretary of Finance published a consultation [...]
NL Tax Alert: TP Mismatch Decree published
Yesterday, the Dutch Ministry published a decree to narrow the [...]
EU Tax Alert: Agreement on EU Pillar 2 directive
Yesterday, the EU member states reached an agreement to implement [...]
NL Tax Alert: New Hybrids Decree + withdrawal of March 1997 Decree
Today’s decree deals with the situation of a disregarded Dutch [...]
NL Tax Alert: ATAD2 decree updated for cost-plus situations
Yesterday, an updated ATAD2 decree has been published providing relief for a common situation in which anti-hybrid rules (ATAD2) resulted in double taxation.
NL Tax Alert: Budget Day proposals
Today is budget day in NL with several tax proposals published. Some highlights, read more...
NL Tax Alert: Supreme Court (SC) raises preliminary questions to the ECJ on interest deductibility rules (article 10a) following the Lexel AB case
Today, the SC ruled that the application of article 10a CITA 1969, in cases where intercompany loans are used to finance the external acquisition of shares, is in its view compatible with EU law.
Two rulings regarding interest deductions on debts in a private equity funded acquisition structure.
Last Friday, the Dutch State Secretary of Finance advised against a member's bill regarding an exit tax in the dividend withholding tax by way of a well-motivated letter.
NL Tax Alert: New jurisprudence on interest deduction rules
Today, the Dutch Supreme Court issued two rulings regarding interest deductions on debts in a private equity funded acquisition structure.
NL Tax Alert: New TP and profit allocation decrees
Today, the Dutch government published updated decrees on Transfer Pricing (TP) and on the attribution of profits to a permanent establishment (PE).