Charlotte Tolman

Charlotte Tolman

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25.06.2021 NL law
The response of the Dutch government to the G7 Tax initiative

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.

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09.03.2021 NL law
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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29.09.2020 NL law
Tax Alert: Public consultation additional source taxation on dividends to low tax jurisdictions

Short Reads - On 25 September 2020, the under minister of Finance released a draft legislative proposal open for public consultation until 23 October 2020. The draft legislative proposal includes a source taxation on profit distributions by Dutch companies to shareholders in low tax jurisdictions. It is proposed to enter into force as per 1 January 2024.

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