2020: Het jaar van het multilateraal instrument? - Column Fondsnieuws

Articles - This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures.

Short Reads - On 14 June 2021, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework on BEPS (“Inclusive Framework”) in which a similar agreement should be reached within a wider group of countries.

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.

Seminar - Stibbe organiseert een webinar over enkele fiscale ontwikkelingen op het gebied van vastgoedfondsen