Charlotte Tolman

Charlotte Tolman

Charlotte Tolman
  • Associate New York
  • T. +1 212 972 40 00
  • E. charlotte.tolman@stibbe.com charlotte.tolman stibbe.com E-mail me
  • Languages: Dutch, English

Related news

15.07.2020 NL law
Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament

Short Reads - On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for a conditional final Dutch dividend withholding tax ('DWT') levy due in the event of certain cross-border reorganizations.

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21.05.2020 NL law
Stibbe 'Netherlands Tax Firm of the Year'.

Inside Stibbe - The International Tax Review has chosen our Amsterdam Tax team as 'Netherlands Tax Firm of the Year'. This is Stibbe's fourth recognition in recent years, after receiving this distinguished title in 2015, 2017 and 2019.

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08.07.2020 NL law
COVID-19 update and Guidelines published on the Dutch implementation of DAC6

Short Reads - The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter of 26 June 2020, the Dutch State Secretary of Finance granted deferral of the Dutch reporting deadlines until 1 January 2021.

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20.05.2020 NL law
Perpetual securities not considered equity for Dutch corporate income tax purposes

Short Reads - In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under Dutch tax law, characterization of a debt instrument as a “participation loan” implies that such instrument is deemed equity for Dutch corporate income tax purposes. Characterization of the perpetual securities as a participation loan would have meant that the interest would have been regarded non-deductible dividend.

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05.06.2020 EU law
Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy

Short Reads - This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary discussion and that at this moment in time, no legal text is available.

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18.04.2020 EU law
Report of advisory committee on taxation of multinationals in the Netherlands

Short Reads - On 5 June 2019, the Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts (‘the Committee’) with the purpose to investigate measures that would make the taxation of profits of multinationals fairer, while the Netherlands would remain attractive for Dutch head offices. Last Wednesday (15 April 2020), the Dutch State Secretary of Finance sent the report of the Committee to the Dutch Lower House of Parliament.

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