58 results Wet DBA: handhaving opgeschort tot 1 januari 2020, maar verruiming handhaving bij kwaadwillenden Minister Koolmees en staatssecretaris Snel stuurden vrijdag 9 februari jl. de aangekondigde brief aan de Tweede Kamer met daarin een schets hoe het kabinet denkt te komen tot wetgeving die de Wet Deregulering Beoordeling Arbeidsrelaties zal vervangen. Tax Alert: Budget Day tax proposals On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio Dutch Under-Minister of Finance clarifies expected changes to the Dutch CIT fiscal unity regime In his letter (the “Letter”) of 20 April 2018 the Dutch Under-Minister of Finance has answered questions raised by a member of the Second Chamber of Parliament regarding the Dutch corporate income tax (“CIT”) fiscal unity regime. Legislative proposal on changes to the Dutch CIT fiscal unity made public On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands. Europese richtlijnen grensoverschrijdende omzetting, fusie, splitsing en digitale oprichting kapitaalvennootschappen Op 25 april 2018 heeft de Europese Commissie een voorstel voor een richtlijn gepubliceerd met betrekking tot grensoverschrijdende omzettingen, fusies en splitsingen. Tax Alert: Adoption 2019 Tax Plan and ATAD 1 proposal by the Dutch Lower House of Parliament Further to the several tax proposals released by the Dutch government on Budget Day last September (the 'Proposals' – see also our Tax Alerts of 20 September 2018 and 16 October 2018), on 15 November 2018 the Lower House of Parliament has adopted the 201 Tax Alert: No abolition of Dutch dividend withholding tax Further to the several tax proposals released by the Dutch government on Budget Day last month (see our Tax Alert of 20 September 2018), on 15 October the Dutch State Secretary of Finance sent a letter to the Dutch parliament containing a reconsideration Luxembourg tax measures relieving companies and self-employed individuals impact The Luxembourg Government has announced a series of measures aiming at providing tax relief for companies and self-employed individuals in order to address the adverse economic impact of the Covid-19 crisis. 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 Large Dutch multinationals endorse tax governance code Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals. Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance. The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”). 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. 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 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). Stibbe advises on the IPO of Philips Lighting Stibbe advises Goldman Sachs and J.P. Morgan (as joint global coordinators) and the other underwriters on the IPO of Philips Lighting. Stibbe advises on the IPO of ABN AMRO Stibbe advises ABN AMRO, Deutsche Bank and Morgan Stanley (as joint global coordinators) and the other underwriters on the IPO of ABN AMRO. Pagination Previous page Page 1 Page 2 Current page 3 Page 4 Next page
Wet DBA: handhaving opgeschort tot 1 januari 2020, maar verruiming handhaving bij kwaadwillenden Minister Koolmees en staatssecretaris Snel stuurden vrijdag 9 februari jl. de aangekondigde brief aan de Tweede Kamer met daarin een schets hoe het kabinet denkt te komen tot wetgeving die de Wet Deregulering Beoordeling Arbeidsrelaties zal vervangen.
Tax Alert: Budget Day tax proposals On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio
Dutch Under-Minister of Finance clarifies expected changes to the Dutch CIT fiscal unity regime In his letter (the “Letter”) of 20 April 2018 the Dutch Under-Minister of Finance has answered questions raised by a member of the Second Chamber of Parliament regarding the Dutch corporate income tax (“CIT”) fiscal unity regime.
Legislative proposal on changes to the Dutch CIT fiscal unity made public On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n
The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands.
Europese richtlijnen grensoverschrijdende omzetting, fusie, splitsing en digitale oprichting kapitaalvennootschappen Op 25 april 2018 heeft de Europese Commissie een voorstel voor een richtlijn gepubliceerd met betrekking tot grensoverschrijdende omzettingen, fusies en splitsingen.
Tax Alert: Adoption 2019 Tax Plan and ATAD 1 proposal by the Dutch Lower House of Parliament Further to the several tax proposals released by the Dutch government on Budget Day last September (the 'Proposals' – see also our Tax Alerts of 20 September 2018 and 16 October 2018), on 15 November 2018 the Lower House of Parliament has adopted the 201
Tax Alert: No abolition of Dutch dividend withholding tax Further to the several tax proposals released by the Dutch government on Budget Day last month (see our Tax Alert of 20 September 2018), on 15 October the Dutch State Secretary of Finance sent a letter to the Dutch parliament containing a reconsideration
Luxembourg tax measures relieving companies and self-employed individuals impact The Luxembourg Government has announced a series of measures aiming at providing tax relief for companies and self-employed individuals in order to address the adverse economic impact of the Covid-19 crisis.
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
Large Dutch multinationals endorse tax governance code Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.
Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.
The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).
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.
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 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).
Stibbe advises on the IPO of Philips Lighting Stibbe advises Goldman Sachs and J.P. Morgan (as joint global coordinators) and the other underwriters on the IPO of Philips Lighting.
Stibbe advises on the IPO of ABN AMRO Stibbe advises ABN AMRO, Deutsche Bank and Morgan Stanley (as joint global coordinators) and the other underwriters on the IPO of ABN AMRO.