Stibbe: Wirwar aan verplichtingen

Stibbe: Wirwar aan verplichtingen

Stibbe: Wirwar aan verplichtingen

03.12.2015 NL law


Kort nadat de FATCA-regelgeving in Nederland in werking is getreden, zullen per 1 januari 2016 twee nieuwe sets aan regelgeving worden ingevoerd die ook bij fondsen kunnen leiden tot een verdere significante lastenverzwaring: de Common Reporting Standard (CRS) en country-by-country reporting.

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03.07.2018 NL law
Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019

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.  

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