89 results Arrest Europese Hof van Justitie: openbaarheid UBO-register in het geding Het Europese Hof van Justitie (het “Hof”) heeft in een arrest van 22 november 2022 bepaald dat publieke toegankelijkheid tot informatie in het UBO-register ongeldig is. 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. Kroniek: De bestuursrechtelijke aspecten van de AVG Tom Barkhuysen, Fenneke Buskermolen en Fatma Çapkurt (Universiteit Leiden) schreven samen de eerste editie van de nieuwe jaarlijkse NTB kroniek: de bestuursrechtelijke aspecten van de AVG. Combating Non-Arm’s-Length Transfer Pricing in the Netherlands Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine. Over het delen van in te nemen standpunten en zienswijzen met de Belastingdienst Reinout de Boer, Rogier van der Struijk en Mieke Lavreysen schreven over communicatie met de Belastingdienst en de eventuele gevolgen daarvan in het Weekblad fiscaal recht. Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures. Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report. One year of Schrems II: a state of affairs for international data transfers International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015. Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021. Jaarverslag 2020 Dienst Voorafgaande Beslissingen in Fiscale Zaken Het Jaarverslag 2020 van de Dienst Voorafgaande Beslissingen in Fiscale Zaken is gepubliceerd. Ons team fiscaal recht vat in deze short read enkele belangrijke elementen uit het verslag voor u samen. Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021. Digital Law Up(to)date: Belgian DPA asks for clearer justification of the Covid Safe Ticket (CST) The Belgian Data Protection Authority (DPA) has delivered its opinion on two draft cooperation agreements (one legislative agreement and one implementing agreement) relating in particular to the extension of the scope of the Covid Safe Ticket (CST). Enforcement of Schrems II: Council of State refuses unconditional illegality of transfers to the U.S. A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium. Adopting the new Standard Contractual Clauses to secure international personal data transfers Recently, the European Commission issued an implementing decision on standard new contractual clauses (“SCCs”) for the transfer of personal data to countries outside the European Economic Area. Handhaving van de AVG: de AP kan het niet alleen In Nederland dreigt een dijkdoorbraak wat betreft de bescherming van persoonsgegevens, hetgeen een grote bedreiging vormt voor onze maatschappij die door de digitalisering steeds afhankelijker is van data(uitwisseling). Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International. Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands. Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Arrest Europese Hof van Justitie: openbaarheid UBO-register in het geding Het Europese Hof van Justitie (het “Hof”) heeft in een arrest van 22 november 2022 bepaald dat publieke toegankelijkheid tot informatie in het UBO-register ongeldig is.
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.
Kroniek: De bestuursrechtelijke aspecten van de AVG Tom Barkhuysen, Fenneke Buskermolen en Fatma Çapkurt (Universiteit Leiden) schreven samen de eerste editie van de nieuwe jaarlijkse NTB kroniek: de bestuursrechtelijke aspecten van de AVG.
Combating Non-Arm’s-Length Transfer Pricing in the Netherlands Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine.
Over het delen van in te nemen standpunten en zienswijzen met de Belastingdienst Reinout de Boer, Rogier van der Struijk en Mieke Lavreysen schreven over communicatie met de Belastingdienst en de eventuele gevolgen daarvan in het Weekblad fiscaal recht.
Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures.
Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.
One year of Schrems II: a state of affairs for international data transfers International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015.
Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021.
Jaarverslag 2020 Dienst Voorafgaande Beslissingen in Fiscale Zaken Het Jaarverslag 2020 van de Dienst Voorafgaande Beslissingen in Fiscale Zaken is gepubliceerd. Ons team fiscaal recht vat in deze short read enkele belangrijke elementen uit het verslag voor u samen.
Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.
Digital Law Up(to)date: Belgian DPA asks for clearer justification of the Covid Safe Ticket (CST) The Belgian Data Protection Authority (DPA) has delivered its opinion on two draft cooperation agreements (one legislative agreement and one implementing agreement) relating in particular to the extension of the scope of the Covid Safe Ticket (CST).
Enforcement of Schrems II: Council of State refuses unconditional illegality of transfers to the U.S. A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium.
Adopting the new Standard Contractual Clauses to secure international personal data transfers Recently, the European Commission issued an implementing decision on standard new contractual clauses (“SCCs”) for the transfer of personal data to countries outside the European Economic Area.
Handhaving van de AVG: de AP kan het niet alleen In Nederland dreigt een dijkdoorbraak wat betreft de bescherming van persoonsgegevens, hetgeen een grote bedreiging vormt voor onze maatschappij die door de digitalisering steeds afhankelijker is van data(uitwisseling).
Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International.
Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands.
Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.