De impact van de strijd tegen internationale belastingontwijking op de

Short Reads - On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.

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.  

Articles - A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.  

Seminar - Het Stibbe Real Estate webinar zal plaatsvinden op 11 februari 2021 via zoom.