New VAT rules for e-commerce businesses in the EU

Friday 16 December 2016
On December 1 st 2016, the European Commission (‘Commission’) revealed a series of proposals to improve and modernize the VAT.....
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EU Commission proposes European rules on business insolvency in new Restructuring Directive

Thursday 29 November 2016
On 22 November, the EU Commission proposed the ‘EU Restructuring Directive’ (‘Directive’), which introduces minimum harmonization rules with regards.....
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The Dividend Payment Test

Thursday 29 November 2016
As of October 2012, new legislation applies to Dutch limited liability companies ('BV'). One of the changes introd.....
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Simplified transparency requirements Dutch limited partnerships

Friday 19 February 2016
The Dutch State Secretary of Finance has issued amended decrees on the Dutch tax treatment of Dutch limited partnerships (LPs).....
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EU Anti-Tax Avoidance Measures

Friday 19 February 2016
The European Commission has recently published an Anti-Tax Avoidance Package including a proposed revision to the Administrative.....
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New proposal EU prospectus regime

Wednesday 16 December 2015
The European Commission recently published a proposal for a new EU regulation to replace the existing EU prospectus regime (the.....
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Amended dutch legislation with regard to annual accounts

Tuesday 10 November 2015
Further to the Accounting Directive 2013/34/EU, replacing existing Directives, new Dutch legislation in respect of annual accounts has been.....
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Anti-abuse clause amending Parent-Subsidiary Directive approved

Thursday 11 December 2014
On December 9, 2014, the Economic and Financial Affairs Council approved an amendment to the Parent-Subsidiary Directive with the aim of preventing.....
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Expanded scope of automatic exchange of information among EU States

Thursday 11 December 2014
The Economic and Financial Affairs Council approved, a directive that extends the scope for the automatic exchange of information between the tax....
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EU Council amends Parent-Subsidiary Directive to prevent hybrid loan abuse

Wednesday 29 October 2014
On 8 July 2014 the Council of the European Union adopted amendments to Directive 2011/96/EU (the Parent-Subsidiary Directive) The amendments aim....
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New Dutch Reporting Requirements for Certain Intra-Group Lending, Licensing, and Leasing Activities

Tuesday 13 May 2014
As of January 1, 2014 Dutch companies that are predominantly involved in intra-group back-to-back lending, licensing, or leasing transactions and...
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Financial Transaction Tax – progressive implementation proposed

Friday 9 May 2014
On May 4, 2014, the Hellenic Presidency of the EU presented a note, entitled "Proposal for a Council Directive implementing enhanced cooperation in...
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United Kingdom's challenge FTT dismissed

Monday 5 May 2014
On 30 April 2014 the Court of Justice of the European Union (“ECJ”) dismissed the United Kingdom’s challenge to the financial transaction tax...
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Article on Permanent Establishments

Monday 2 December 2013
In the wake of scrutiny into the way big businesses calculate their tax, adviser David Abrehart discusses the ins and outs of the complex...
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Extension Implementation FATCA

Wednesday 17 July 2013
On July 12, 2013, US Treasury and the IRS announced that they intend to amend final Treasury regulations implementing the U.S. Foreign Account Tax...
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AFM publishes license checklist for crowd-funding

Tuesday 7 May 2013
On May 1, 2013 the Netherlands Authority for the Financial Markets (“AFM”) published a checklist, developed together with the Dutch Central...
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Opposition to Financial Transaction Tax

Monday 22 April 2013
On 19 April 2013, the UK Chancellor of the Exchequer announced that the government had lodged an application at the European Court of Justice (ECJ)...
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Guidance on LIBOR discontinuation

Friday 5 April 2013
Following the recent discoveries in relation to the London Interbank Offered Rate (LIBOR) manipulation, the British Bankers Association, which...
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Dutch Decree non-deductibility of certain interest expenses

Thursday 4 April 2013
In the Official State Gazette of 3 April 2013, a Decree of 25 March 2013 on the non-deductibility of certain interest expenses was published (the...
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New clearing, risk mitigation, and reporting obligations imposed on certain derivative contracts

Wednesday 20 March 2013
On 15 March 2013, the first six implementing measures of the European Market Infrastructure Regulation (EMIR) entered into force. Over the next two...
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European funds for venture capital and social businesses regulations

Thursday 14 March 2013
March 12, 2013, the European parliament voted favourably on new regulations concerning funds for venture capital and social businesses...
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Tax benefits from structured financial transaction denied for lack of economic substance

Friday 1 March 2013
The US Tax Court has disallowed foreign tax credits (FTCs), expense deductions, and foreign-source income treatment from a structured financial...
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Dutch act on management and supervision

Friday 4 January 2013
As of 1 January 2013, new legislation has come into effect changing the rules on management and supervision of Dutch private companies with limited...
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Court ruling on application Merger Facility Dutch Cooperative

Thursday 29 March 2012
The Supreme Court of the Netherland recently ruled that the special tax regime for merger by exchange of shares is not applicable if a...
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Dutch Tax Consolidated Group: recent developments

Thursday 29 March 2012
The District Court of the Hague rendered a remarkable decision regarding the scope of the consolidated group for tax purposes (“fiscal unity”)...
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Dutch tax plan 2012

Wednesday 30 November 2011
On 17 November 2011 the House of Representatives of the Dutch Parliament adopted the 2012 Tax Plan which is intended to become effective as of 1...
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Developments concerning Dutch fiscal unity regime

Thursday 23 June 2011
There have been some recent developments concerning the Dutch regime for consolidated tax groups or fiscal unities. These developments may trigger...
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Amendment merger and division procedure

Wednesday 22 June 2011
The proposed amendment of the Dutch legislation with respect to the reporting and documentation requirements for merger and division procedures...
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Proposal limitation of interest deduction

Friday 22 April 2011
In the fiscal agenda of the State Secretary of the Department of Finance a limitation was proposed of the possibility to deduct interest payable on...
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Common Consolidated Corporate Tax Base

Wednesday 23 March 2011
On March 16, 2011, the European Commission proposed a common system for the development of a Common Consolidated Corporate Tax base in the European...
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Incorporation Dutch companies

Tuesday 1 March 2011
The proposed amendment of Dutch legislation with respect to the statement of no objection and the permanent supervision on legal entities will...
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Decree on dividend withholding tax

Thursday 27 January 2011
On January 27, 2011, a new Dutch decree describing certain aspects of the Dividend Withholding Tax Act regarding the allocation of shares to a PE...
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Amendment Prospectus Directive

Sunday 9 January 2011
As of December 31, 2010 the EU Directive regarding the amendment of the Prospectus Directive and the Transperency Directive has come into force....
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