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BEFIT and TP Directive

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.

Recent Dutch Tax Developments in M&A Transactions

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.

Current developments in Dutch tax law

This Tax Alert provides an update on three relevant tax development.

Tax Alert - Update regarding the Dutch lucrative interest scheme, measures tackling dividend stripping and fragmenting of real estate companies

The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies.

Stibbe contributes to The International Comparative Legal Guide

Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.

Tax Alert: Dutch Ministry of Finance issues VAT guidance on securities intermediary services

On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.

Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022

A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.

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