Harmen Van Dam

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Tax

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AUTHORS CONTENT

Belgian Constitutional Court Allows Landmark UTPR Case (Pillar Two) To Continue Before The CJEU, Despite SbS Package

OECD Publishes 'Side-by-Side' Package On Pillar Two

European Union Tax

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

Netherlands Tax

Clarification On Application Of Dutch Participation Exemption In Relation To Dutch Transfer Pricing Mismatch Legislation

Netherlands Tax

The 28th Legal Regime: Enhancing European Competitiveness And Innovation?

Netherlands Commercial

Welcome Clarification On Dutch Transfer Pricing Mismatch Legislation Scope In Respect Of Deemed Dividend Distribution Due To Non-arm's Length Transaction Between Foreign Subsidiaries

OECD/IF Releases Administrative Guidance On The GloBE Rules

The Netherlands Implements Amount B Of Pillar One In Respect Of Covered Jurisdictions

Netherlands Tax

CJEU Rules Against Apple In Landmark State Aid Case

European Union Tax

OECD Publishes Additional Guidance On The S&S Approach (Pillar One Amount B)

OECD Publishes Final Amount B Guidance On The Optional Simplified And Streamlined Approach To Baseline Distribution Activities

Netherlands Tax

Latest Developments On Pillar One's Amounts A And B And The Dutch Position

Netherlands Tax

Pillar Two: OECD Releases Multilateral Convention To Implement Subject To Tax Rule (STTR)

EC Proposes Harmonized TP Rules And 'Fast-track' Procedure

Our Suggestions On The OECD's Second Public Consultation Document On Amount B Of Pillar One In Relation To Enhancing Tax Certainty, Reducing Resource-intensive Disputes Between Taxpayers And Tax Administrations

Netherlands Tax

OECD Opens New Public Consultation On Amount B Of Pillar One

European Union Tax

Administrative Guidance July 2023

Netherlands Tax

GloBE Information Return

Subject-To-Tax Rule Model Treaty Provision

European Union Tax

Outcome Statement On OECD's Pillar One

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