LATEST ARTICLES
Netherlands
Loyens & Loeff
On 5 April 2024, the caretaker State Secretary for Finance submitted a letter to the Dutch Senate presenting alternative tax measures to cover additional expenses.
Novagraaf Group
La loi de finance 2024 a créé le statut de jeune entreprise de croissance (JEC), similaire au statut de jeune entreprise innovante (JEI) ces deux statuts offrent de nombreux avantages...
Van Doorne
Costs relating to an acquisition or sale of a participation ("transaction costs") are not deductible under Dutch tax law (participation exemption).
Van Doorne
On September 19, 2023, two legislative proposals were published that affect the Dutch tax qualification of certain legal entities. These are the "Act on adjustment of funds for joint account...
Van Doorne
Last week a Dutch independent working group consisting of top public service officials released a comprehensive report...
Alvarez & Marsal
Today, the opinion of the Advocate General ("AG") at the Court of Justice of the European Union ("CJEU") has been released in the six consolidated Dutch pension fund cases.
Alvarez & Marsal
On 5 March 2024, the Dutch Ministry of Finance launched a public consultation that runs until 2 April 2024 to extend the Dutch VAT adjustment rules (i.e., revision period rules)...
Loyens & Loeff
On 19 February 2024 the OECD Inclusive Framework (IF) published the Pillar One Amount B Report (Report). This Report provides guidance on an optional application...
Loyens & Loeff
On 12 February 2024, an independent working group of Dutch officials and external counsels (Working Group) published an extensive building blocks report to improve the Dutch tax system.
Loyens & Loeff
The Netherlands currently applies the ‘similarity approach' to classify foreign entities. In short, this approach means that one looks at the most similar Dutch equivalent of the foreign...
European Union
New Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate Investments
Alvarez & Marsal
On 14 March 2024, the Dutch Ministry of Finance published a document with an update on the ongoing and planned (re-)negotiations of Dutch tax treaties.
Alvarez & Marsal
DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU.
Loyens & Loeff
On 14 March 2024, Advocate General (AG) Emiliou of the European Court of Justice (ECJ) delivered his Opinion in response to the request for a preliminary ruling from the Dutch Supreme Court.
Loyens & Loeff
The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.
Loyens & Loeff
By Decree of 14 February 2024 (the Decree), the Netherlands have implemented public-Country-by-Country Reporting. In-scope multinational enterprises (MNEs) are required to publicly disclose...
Loyens & Loeff
On 12 September 2023, the European Commission published the Business in Europe: Framework for Taxation (BEFIT) proposal.
Loyens & Loeff
In the course of 2023 there have been several important developments in the field of EU tax law. This annual edition of the EU Tax Alert provides an overview...
Worldwide
Loyens & Loeff
P2 seeks to enforce a global minimum income tax at an effective rate (𝐄𝐓𝐑) of 15% for each country in which an in-scope MNE operates. When buying or selling a target company (𝐓𝐚𝐫𝐠𝐞𝐭)...
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').
Alvarez & Marsal
On 29 December 2023, the Dutch Ministry of Finance officially updated the list of low-tax and non-cooperative jurisdictions for the year 2024.
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