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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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27.07.2021 NL law
Tax Controversy: Update July 2021

Short Reads - This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report 2020. We will also discuss recent developments in case law regarding the abuse of law concept (fraus legis), and the possibilities to issue a fine to a taxpayer. Finally, we will also make some comments with regard to DAC6.

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