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In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss several new changes to Dutch tax legislation.

In deze bijdrage bespreken Tirza Cramwinckel en Reinout de Boer de nieuwe ontwikkelingen en rechtspraak rondom digitaal procederen in belastingzaken.

Pjotr Broere en Loes van Dijk schreven de Kroniek Enquêterecht 2022 voor de jaarlijkse bundel van de Vereniging Corporate Litigation.

On 24 May 2024, the European Banking Authority (EBA) published a report on virtual IBAN (vIBANs) in which the EBA set outs characteristics and use cases of vIBANs and comments on identified risks associated with this development in the payments market.

The Dutch legislator has prepared a bill – the Act on confirmation of private restructuring plans – introducing a framework that allows debtors to restructure their debts outside formal insolvency proceedings (the "Dutch Scheme").

On 10 January 2020, the Dutch Supreme Court ruled on an important case whereby a dividend distribution by a Dutch holding company to its Luxembourg corporate shareholder was subject to Dutch corporate income tax based on the Dutch substantial interest rul

In Luxembourg, companies and other legal entities have been required to register their UBO(s) since 31 August 2019. In Belgium, the UBO register is also already operational. The Dutch legislator did not meet the implementation deadline.