Higlighted insights
Insights
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InsightBerlin Chemie judgement: subsidiary is not a fixed establishment for VAT purposes
On 7 April 2022, the Court of Justice of the EU ruled in the case of Berlin Chemie, concerning the concept of the fixed establishment for VAT purposes.
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InsightThe end of transfer pricing mismatches
As of 1 January 2022, transfer pricing mismatches are a thing of the past for international businesses.
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InsightEC proposal to combat use of shell entities
On 22 December 2021, the European Commission presented a proposal for a Directive to combat the use of shell entities in tax planning.
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InsightReduced tax rate for profits from innovation
The innovation box is one of the tax measures aimed at encouraging innovation. How does the innovation box work?
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InsightWill the corona crisis affect your fiscal place of residence?
Since the start of the corona crisis, travelling to and from other countries has not always been possible. Will this affect your or your company’s fiscal place of residence?
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Insight3 Market opportunities resulting from the Dutch heat transition
Gas prices have been skyrocketing up to 800% during the past year. For households this means higher heating prices. However, high energy prices could also provide incentives for investments in the Dutch Heat Transition, despite the negative implications.
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InsightOptimise end-of-year sales by using new e-commerce rules
The new e-commerce rules offer opportunities for optimising and expanding your online sales. In this article, we will revisit the new rules that were introduced as of 1 July 2021, and provide a number of pointers for optimising your end-of-year sales.
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InsightTax Plan 2022: Legislative proposal for elective share option scheme
The legislative proposal that has been announced is primarily aimed at making it easier for start-ups and scale-up companies to recruit and retain suitable employees.The proposed changes should solve an important issue with regard to issuing share options to employees.
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Insight2020 CIT Return: beware of ATAD2 Documentation Obligations
As of 1 January 2020, the ATAD2 documentation obligation applies to companies in international structures. Keep this in mind for your 2020 CIT return.