37 results Beperk de Wwft-meldplicht tot verdachte transacties Hester Bisscheroux pleit voor een gegronde heroverweging van de meldnorm voor verdachte transacties als onderdeel van het wetsvoorstel Wet plan van aanpak witwassen. 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. 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. 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. 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. 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. 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. 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. 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. Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019. 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 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 Additional Dutch tax measures to provide relief for economic impact corona crisis Further to the measures already announced on 12 March 2020, the Dutch government earlier this week announced additional extraordinary measures (both tax and non-tax related) to mitigate the economic impact of the corona crisis. Below we will summarize som Wet zorgplicht kinderarbeid gepubliceerd in het Staatsblad Op 13 november 2019 is de Wet zorgplicht kinderarbeid in het Staatsblad gepubliceerd. CJEU decision on a refund of Dutch dividend withholding tax for foreign investment funds Dutch dividend withholding tax has been a hot topic the last few years. In 2018 there were discussions on whether the Dutch dividend withholding tax should be abolished or not. One of the arguments to abolish related to the potential risk of the Dutch div 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
Beperk de Wwft-meldplicht tot verdachte transacties Hester Bisscheroux pleit voor een gegronde heroverweging van de meldnorm voor verdachte transacties als onderdeel van het wetsvoorstel Wet plan van aanpak witwassen.
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.
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.
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.
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.
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.
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.
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.
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.
Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019.
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
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
Additional Dutch tax measures to provide relief for economic impact corona crisis Further to the measures already announced on 12 March 2020, the Dutch government earlier this week announced additional extraordinary measures (both tax and non-tax related) to mitigate the economic impact of the corona crisis. Below we will summarize som
Wet zorgplicht kinderarbeid gepubliceerd in het Staatsblad Op 13 november 2019 is de Wet zorgplicht kinderarbeid in het Staatsblad gepubliceerd.
CJEU decision on a refund of Dutch dividend withholding tax for foreign investment funds Dutch dividend withholding tax has been a hot topic the last few years. In 2018 there were discussions on whether the Dutch dividend withholding tax should be abolished or not. One of the arguments to abolish related to the potential risk of the Dutch div
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