Higlighted insights
Insights
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Insight
Legislative proposal adopted: limitation of borrowing from own company
As of 2023, substantial shareholders will pay Dutch personal income tax on debts to their own company exceeding € 700,000. How will this affect your taxes?
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Insight
Legislative proposal minimum tax 2024 (Pillar 2) published for online consultation
After years of international negotiations, The Netherlands has taken the first step towards a minimum tax for multinational enterprises. The legislative proposal for Pillar 2 has been published for online consultation. Read more about what to expect.
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Insight
Budget Day 2022: new tax plans announced
The new Dutch tax plans were unveiled on Budget Day ( Prinsjesdag ). The plans include higher taxes for businesses and wealthy shareholders. Read more about the proposed changes to Dutch tax legislation.
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Insight
Pre-financing VAT upon import from outside of the EU?
We often receive questions about importing goods from countries outside of the European Union (EU). How should a business deal with it?
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InsightImportant VAT changes for supplies between head office and fixed establishment
The Dutch Secretary of State for Finance recently announced an important change to the Decree on the fixed establishment.
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InsightThe new VAT rules on e-commerce: where do we stand right now?
The new rules for e-commerce came into effect in the EU on 1 July 2021. At the time, we wrote extensively on the topic of the changes and their effects. In this article, we now reflect on the impact of the changes that have been implemented, and discuss the most recent changes.
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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.
