42 results Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst. UBO-register gaat van start op 27 september 2020 Vandaag (7 juli 2020) is bekend geworden dat het UBO-register live gaat op 27 september 2020. De Wet tot implementatie van het UBO-register (“Implementatiewet”) en het bijbehorende inwerkingtredingsbesluit zijn vandaag in het Staatsblad verschenen. Stand van zaken Wet zorgplicht kinderarbeid De Wet Zorgplicht Kinderarbeid is op 13 november 2019 in het Staatsblad gepubliceerd. Het doel van de wet is om te voorkomen dat er goederen en diensten die tot stand zijn gekomen met behulp van kinderarbeid in Nederland verkocht of geleverd worden. Wetsvoorstel opheffing verpandingsverboden: (mogelijke) impact op de financieringspraktijk Het op 2/6/2020 bij de Tweede Kamer ingediende wetsvoorstel opheffing verpandingsverboden beoogt de bestaande praktijk van het contractueel overeenkomen van verboden of beperkingen van de overdracht of verpanding van geldvorderingen op naam op te heffen. Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules. The response of the Dutch government to the G7 Tax initiative 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. The Dutch Scheme – tax aspects On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect. The New Dutch Conditional Withholding Tax And Hybrid Entities Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities. Veiligheid gaat voor alles: drie redenen voor een actuele RI&E Een risico-inventarisatie en -evaluatie met bijbehorend plan is verplicht voor iedere werkgever, maar veel werkgevers hebben deze niet. In dit blog gaan we in op de inhoud en achtergrond van de RI&E en op de risico's voor werkgevers die geen RI&E hebben. Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities. The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). Private Equity in the Netherlands: Tax Update 2022 In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced. Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities. Initiatiefwetsvoorstel zorgplicht kinderarbeid aangenomen door de Eerste Kamer Op 14 mei 2019 is het initiatiefwetsvoorstel Wet zorgplicht kinderarbeid door de Eerste Kamer aangenomen. Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri Bill of law on interest and royalties paid to non-cooperative jurisdictions The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction. Tax Alert: EU General Court rules on two cases regarding State aid in relation to tax rulings On 24 September 2019, the General Court of the European Union ("Court") ruled on the joined cases T-760/15 and T-636/16 (Starbucks) and the joined cases T-755/15 and T-759/15 (Fiat Chrysler). Both cases are complex and contain novel considerations. In th Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year Pagination Current page 1 Page 2 Page 3 Next page
Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.
UBO-register gaat van start op 27 september 2020 Vandaag (7 juli 2020) is bekend geworden dat het UBO-register live gaat op 27 september 2020. De Wet tot implementatie van het UBO-register (“Implementatiewet”) en het bijbehorende inwerkingtredingsbesluit zijn vandaag in het Staatsblad verschenen.
Stand van zaken Wet zorgplicht kinderarbeid De Wet Zorgplicht Kinderarbeid is op 13 november 2019 in het Staatsblad gepubliceerd. Het doel van de wet is om te voorkomen dat er goederen en diensten die tot stand zijn gekomen met behulp van kinderarbeid in Nederland verkocht of geleverd worden.
Wetsvoorstel opheffing verpandingsverboden: (mogelijke) impact op de financieringspraktijk Het op 2/6/2020 bij de Tweede Kamer ingediende wetsvoorstel opheffing verpandingsverboden beoogt de bestaande praktijk van het contractueel overeenkomen van verboden of beperkingen van de overdracht of verpanding van geldvorderingen op naam op te heffen.
Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.
The response of the Dutch government to the G7 Tax initiative 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.
The Dutch Scheme – tax aspects On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect.
The New Dutch Conditional Withholding Tax And Hybrid Entities Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities.
Veiligheid gaat voor alles: drie redenen voor een actuele RI&E Een risico-inventarisatie en -evaluatie met bijbehorend plan is verplicht voor iedere werkgever, maar veel werkgevers hebben deze niet. In dit blog gaan we in op de inhoud en achtergrond van de RI&E en op de risico's voor werkgevers die geen RI&E hebben.
Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.
The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).
Private Equity in the Netherlands: Tax Update 2022 In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.
Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.
Initiatiefwetsvoorstel zorgplicht kinderarbeid aangenomen door de Eerste Kamer Op 14 mei 2019 is het initiatiefwetsvoorstel Wet zorgplicht kinderarbeid door de Eerste Kamer aangenomen.
Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri
Bill of law on interest and royalties paid to non-cooperative jurisdictions The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.
Tax Alert: EU General Court rules on two cases regarding State aid in relation to tax rulings On 24 September 2019, the General Court of the European Union ("Court") ruled on the joined cases T-760/15 and T-636/16 (Starbucks) and the joined cases T-755/15 and T-759/15 (Fiat Chrysler). Both cases are complex and contain novel considerations. In th
Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year