2020 Corporate Income Tax Return: beware ATAD2 Documentation Obligation?

Upon the implementation of ATAD2, measures were introduced to address undesired fiscal effects of hybrid mismatches. One of these measures is an extensive documentation...

Nine months since Brexit: What are the trends?

Brexit has been a reality for quite some time now. As of January 1st, 2021, the United Kingdom (UK) is no longer part of the European Union (EU). The withdrawal...

Double taxation due to termination of tax treaty between Russia and the Netherlands

Russia has terminated the tax treaty with the Netherlands, as of 1 January 2022. From that moment onwards, double taxation of companies and individuals in the Netherlands...

Proposed changes to fiscal qualification of legal forms

On 29 March 2021, a public consultation was announced regarding a legislative proposal which may have consequences for the fiscal qualification of Dutch limited...

Legislative proposal to combat transfer pricing mismatches

The Dutch government has recently held a public consultation on a legislative proposal in the area of transfer pricing (‘TP’). The proposal was already announced...

Hybrid mismatches and ATAD2: Permanent Establishments

If your organisation is part of an international structure, the Anti-Tax Avoidance Directive 2 (ATAD2) may affect your Dutch corporate income tax return. The term...