Articles 2011
1-12-2011
Endowment insurance coupled with an annuity provision scrutinized
Author(s): Marlies Kastelein
Source: fiscaal tijdschrift Vermogen (FTV) 2011, no. 15, pages 5-14
4-11-2011
Is it time to renew the VAT treatment of construction sites?
Author(s): Marjolein Nusmeier and Paul Zijlstra
Source: Weekblad voor Fiscaal Recht (WFR), 2011/1505
5-10-2011
Comparability of entities in outbound situations under European law
Author(s): Erwin Nijkeuter
Source: Maandblad Belasting Beschouwingen 2011/10
13-7-2011
The non-arm's length loan under the rules on ‘making assets available’
Author(s): Richard Sour and Bauco Suvaal
Source: Forfaitair 2011/216, blz. 6-11
1-7-2011
The free movement of capital and grounds for justification: what is the extent of the EU's reach in fiscal matters?
Author(s): Barry Larking and Roel Monteiro
Source: Maandblad Belasting Beschouwingen (MBB) 2011/06
22-4-2011
'And is moreover not subject to corporate income tax taxation in the Netherlands'
Author(s): Erwin Nijkeuter
Source: NTFR 2011/725, pages 4-7
6-4-2011
Do tax incentives for sustainable energy help?
Author(s): Sandra Kortekaas
Source: Sustainable Energy; the financial aspects (contribution to an article written by Eversheds Faasen)
1-4-2011
Gift or loan for owner-occupied residence?
Author(s): Evander Nelissen
Source: Fiscaal Tijdschrift Vermogen, 2011/04
14-2-2011
Pension for director-major shareholder requires careful consideration
Author(s): Marlies Kastelein
Source: Taxweek 2010, pages 97-109
Publications
Articles
2012
New insight into distinguishing between early retirement, pre-pension, and loss of wages annuity entitlement
2011
Endowment insurance coupled with an annuity provision scrutinized
Is it time to renew the VAT treatment of construction sites?
Comparability of entities in outbound situations under European law
The non-arm's length loan under the rules on ‘making assets available’
The free movement of capital and grounds for justification: what is the extent of the EU's reach in fiscal matters?
'And is moreover not subject to corporate income tax taxation in the Netherlands'
Do tax incentives for sustainable energy help?
Gift or loan for owner-occupied residence?
Pension for director-major shareholder requires careful consideration
Archive 2010
Archive 2009
Other publications
Competitive alternatives 2012
KPMG reviews levels of government support in Member States for the European Commission’s proposal for a Financial Transactions Tax
KPMG’s Guide to CCCTB (Common Consolidated Corporate Tax Base)
KPMG's Corporate and Indirect Tax Survey 2011
KPMG's Individual Income tax and Social Security Rate Survey 2011
KPMG International’s Taxes and Incentives for Renewable Energy – 2011 Edition
Transfer Pricing and Supply Chain Strategy
Leasing taxation – 2011 Edition
KPMG International’s Global Transfer Pricing Review – 2011 Edition
Thinking Beyond Borders
Video presentations
Netherlands has to refund Dutch dividend withholding tax levied on foreign investment fund
Taxation on a Net Basis Video
Video: Lower House accepts private members bill regarding information obligations
Video Budget Day 2010
Video Tax Plan 2012
Changes to the 30%-ruling
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