I am Jeroen Smits Tax specialist

Jeroen Smits

  • Languages: Dutch, English
  • Admitted to the Amsterdam Bar: 2002
  • Partner since: 2012

Experience

Related news

20.07.2017 NL law
Tax Alert: Consultation document on implementation of ATAD released by Dutch government

Short Reads - The Dutch government has released a consultation document ("the Document") containing a draft bill of law and explanatory memorandum on the EU Anti-Tax Avoidance Directive ("ATAD"; see also our Tax Alert of 23 June 2016 and our Tax Alert of 1 March 2017). The Document precedes the release of the formal bill anticipated in the first quarter of 2018, that should enter into forces per 1 January 2019.

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18.07.2017 NL law
Fiscale ontwikkelingen

Short Reads - In deze Update een drietal relevante fiscale ontwikkelingen: i) de consultatie van het Voorontwerp Wet inhoudingsplicht houdstercoöperatie en uitbreiding inhoudingsvrijstelling; ii) de uitbreiding van Richtlijn 2016/1164/EU ter bestrijding van belastingontwijkingspraktijken met hybridemismatches met derde landen; en iii) de ondertekening van het multilateraal instrument door meer dan 60 staten.

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23.05.2017 NL law
Proposed changes to Dutch dividend withholding tax rules for holding cooperatives and BVs/NVs released

Short Reads - On 16 May 2017, the Dutch Secretary of Finance released a draft legislative proposal regarding changes to the Dutch dividend withholding tax ("DWT") rules for holding cooperatives and BVs/NVs (the "Proposal").

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30.03.2017 EU law
News on the Brexit

Inside Stibbe - On 29th March 2017, the United Kingdom has triggered Article 50 of the Lisbon Treaty, thus making the UK’s withdrawal from the European Union official nine months after the referendum and starting the maximum two-year countdown of the exit process. While UK-EU trade relations will have to be redefined and some legislation ought to be reviewed, the consequences that the Brexit has for our very integrated jurisdiction and enforcement framework remain uncertain.

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