529 results Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree"). Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate 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. Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation 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. Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues" The Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues" will take place at our Amsterdam office from 3:00 to 5:00 pm on Thursday 13 October. Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit" Op donderdag 13 oktober 2022 a.s. van 15.00 uur tot 17.00 uur vindt het Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit" plaats op ons kantoor in Amsterdam The Netherlands' Budget Day 2022 On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan). Minke Reijneveld Junior Associate Amsterdam Clémence Jonckheere Junior Associate Brussels Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands. Stibbe Klimaatcongres 2022 Tijdens het Stibbe Klimaatcongres op 22 september 2022 bespreken we samen met sprekers uit het bedrijfsleven multidisciplinair hoe de (Europese) klimaattransitie impact heeft op organisaties. U kunt zich nog aanmelden voor het evenement. 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. Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes. Stibbe advises Adevinta on Marktplaats acquisition Stibbe has advised Adevinta on the acquisition of eBay Classifieds Group for a value of approximately USD 9.2 billion. eBay Classifieds Group operates a portfolio of leading marketplace brands in 13 countries, including Marktplaats in the Netherlands. Stibbe advises Aquiline Capital Partners Stibbe advised Aquiline Capital Partners, a private equity firm based in New York investing in financial services enterprises, as lead counsel on the acquisition of the Quintes group together with existing management. Dutch fintech Action Plan - stimulating growth in the Dutch fintech sector On 3 July 2020, the Dutch Minister of Finance and the Secretary of State for Economic Affairs published an action plan to support the Dutch Fintech sector. Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for Pagination Previous page Page 24 Current page 25 Page 26 Page 27 Next page
Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").
Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate 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.
Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation 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.
Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues" The Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues" will take place at our Amsterdam office from 3:00 to 5:00 pm on Thursday 13 October.
Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit" Op donderdag 13 oktober 2022 a.s. van 15.00 uur tot 17.00 uur vindt het Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit" plaats op ons kantoor in Amsterdam
The Netherlands' Budget Day 2022 On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).
Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands.
Stibbe Klimaatcongres 2022 Tijdens het Stibbe Klimaatcongres op 22 september 2022 bespreken we samen met sprekers uit het bedrijfsleven multidisciplinair hoe de (Europese) klimaattransitie impact heeft op organisaties. U kunt zich nog aanmelden voor het evenement.
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.
Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.
Stibbe advises Adevinta on Marktplaats acquisition Stibbe has advised Adevinta on the acquisition of eBay Classifieds Group for a value of approximately USD 9.2 billion. eBay Classifieds Group operates a portfolio of leading marketplace brands in 13 countries, including Marktplaats in the Netherlands.
Stibbe advises Aquiline Capital Partners Stibbe advised Aquiline Capital Partners, a private equity firm based in New York investing in financial services enterprises, as lead counsel on the acquisition of the Quintes group together with existing management.
Dutch fintech Action Plan - stimulating growth in the Dutch fintech sector On 3 July 2020, the Dutch Minister of Finance and the Secretary of State for Economic Affairs published an action plan to support the Dutch Fintech sector.
Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for