101 results Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT. Derde update FAQ Didam-arrest Inmiddels dateert het Didam-arrest van één jaar geleden. In deze blog bespreken wij een aantal recente uitspraken. Wij wijzen erop dat het steeds gaat om het oordeel van lagere rechters en dat in toekomstige rechtspraak anders kan worden geoordeeld. EU Member States reach agreement on Pillar Two The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later. Pillar Two – a new reality for the tax position of MNEs As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive). Mandatory asbestos certificate As from 23 November 2022, an asbestos certificate will be required for most buildings built prior to 2001 in the Flanders Region, which are sold or otherwise transferred. Exit bouwvrijstelling – stikstofdepositie moet (voorlopig) weer per project worden beoordeeld De bouwvrijstelling mag van de Afdeling bestuursrechtspraak van de Raad van State niet meer gebruikt worden om bouwactiviteiten toe te staan zonder stikstofbeoordeling. The Netherlands published the legislative proposal for Pillar Two implementation On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023. Vierde update Didam-arrest Het baanbrekende Didam-arrest, dat anderhalf jaar geleden werd gewezen, blijft nog altijd vragen oproepen. Zo worden er regelmatig nieuwe uitspraken gewezen die de betekenis van het Didam-arrest voor de praktijk verder verduidelijken. The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert. Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments. 2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed. Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution. Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published. Pillar Two law passed by Luxembourg Parliament On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two. De Afdeling over extern salderen: inzicht bieden in andere stikstofmaatregelen Op 24 november 2021 deed de Afdeling bestuursrechtspraak van de Raad van State (‘Afdeling’) tussenuitspraak over de inpassingsplannen voor de Gebiedsontwikkeling Oostelijke Langstraat (‘GOL’). 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. The key aspects of both proposals are discusse 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. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.
Derde update FAQ Didam-arrest Inmiddels dateert het Didam-arrest van één jaar geleden. In deze blog bespreken wij een aantal recente uitspraken. Wij wijzen erop dat het steeds gaat om het oordeel van lagere rechters en dat in toekomstige rechtspraak anders kan worden geoordeeld.
EU Member States reach agreement on Pillar Two The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.
Pillar Two – a new reality for the tax position of MNEs As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).
Mandatory asbestos certificate As from 23 November 2022, an asbestos certificate will be required for most buildings built prior to 2001 in the Flanders Region, which are sold or otherwise transferred.
Exit bouwvrijstelling – stikstofdepositie moet (voorlopig) weer per project worden beoordeeld De bouwvrijstelling mag van de Afdeling bestuursrechtspraak van de Raad van State niet meer gebruikt worden om bouwactiviteiten toe te staan zonder stikstofbeoordeling.
The Netherlands published the legislative proposal for Pillar Two implementation On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023.
Vierde update Didam-arrest Het baanbrekende Didam-arrest, dat anderhalf jaar geleden werd gewezen, blijft nog altijd vragen oproepen. Zo worden er regelmatig nieuwe uitspraken gewezen die de betekenis van het Didam-arrest voor de praktijk verder verduidelijken.
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).
Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.
Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments.
2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.
Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution.
Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.
Pillar Two law passed by Luxembourg Parliament On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two.
De Afdeling over extern salderen: inzicht bieden in andere stikstofmaatregelen Op 24 november 2021 deed de Afdeling bestuursrechtspraak van de Raad van State (‘Afdeling’) tussenuitspraak over de inpassingsplannen voor de Gebiedsontwikkeling Oostelijke Langstraat (‘GOL’).
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. The key aspects of both proposals are discusse
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.