Wim Panis speaks at a seminar about Belgian VAT procedure

Short Reads - The global debate on alleged aggressive international tax planning initiated by the G20/OECD and the EU, is an important driver of the current developments in the field of international taxation. The following is a high level summary of certain developments relevant for the Netherlands:

Short Reads - On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('AT-1') capital instruments made by banks and insurance companies will no longer be tax deductible. The amendment of the DCITA, which is aimed to be included in the tax package for 2019, will apply to coupon payments made after 1 January 2019, irrespective whether it concerns new or already existing AT-1 instruments.  

Articles - Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda:

Articles - Het begrip duurzaamheid is al lange tijd niet meer weg te denken uit de board room van menig onderneming. Het begrip fiscaliteit wint daarentegen ook steeds meer terrein.