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FATCA treedt in werking

FATCA treedt in werking

FATCA treedt in werking

28.05.2015 NL law

Met ingang van 1 juli 2014 is de Foreign Tax Compliance Act (FATCA) in werking getreden en moeten alle financiële instellingen ter wereld informatie verstrekken over hun Amerikaanse klanten teneinde (Amerikaanse) belastingontduiking tegen te gaan, op straffe van een 30 procent bronbelasting.

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Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands

Short Reads - As noted in our earlier Tax Alerts (see our Tax Alerts of March 2017 and July 2019), the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. However, as an exception, the rule that targets so-called “reverse-hybrid” mismatches will become effective only as of 1 January 2022.  

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