Jeroen Smits

I am Jeroen Smits Tax specialist

Jeroen Smits

  • Languages: Dutch, English
  • Admitted to the Amsterdam Bar: 2002
  • Partner since: 2012

Experience

Related news

23.05.2022 NL law
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings

Short Reads - On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance, or DEBRA. On 19 May 2022, the Dutch Ministry of Finance published the 2021 Annual Report on Advance Tax Rulings of an international nature. In this Tax Alert, we will provide you with the key aspects of these three items.

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09.02.2022 NL law
Fiscale ontwikkelingen

Short Reads - Belastingplichtmaatregel omgekeerde hybride lichamen Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd. Deze maatregel komt voort uit de tweede EU-anti-belastingontwijkingsrichtlijn (ATAD2) en is ingevoerd ter bestrijding van belastingontwijking door gebruikmaking van verschillen tussen belastingstelsels ('hybride mismatches') met zogenoemde omgekeerde hybride lichamen.

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24.12.2021 EU law
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation

Short Reads - On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discussed below.

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