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...
Hybrid mismatches and ATAD2: entities Your organisation is part of an international structure. The Anti-Tax Avoidance Directive 2 (ATAD2) may affect your organisation. Whether this is the case, depends...
Hybrid mismatches and ATAD2: financial instruments Your organisation is part of an international structure. Within this structure, loans are provided and interest payments take place. You wish to ascertain to what...