Wim Panis speaks at a seminar about Belgian VAT procedure

Articles - Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.

Articles - Met regelmaat verschijnt nieuwe rechtspraak over de informatiebeschikking van art. 52a AWR. Deze regeling roept na de inwerkingtreding in 2011 nog steeds vragen op, waardoor vele kwesties voor de Hoge Raad zijn gekomen. Tirza Cramwinckel en Mieke Lavreysen houden in het Tijdschrift voor Formeel Belastingrecht de ontwikkelingen rondom deze regeling tegen het licht.

Articles - Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

Short Reads - On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discussed below.