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Newsoverview (11)

Good Practices Tax Risk Management

December 17, 2021
Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).
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Tax aspects of 2021 coalition agreement

December 16, 2021
We briefly address what is currently known about the intended tax measures.
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Year end 2021 tax accounting considerations

November 12, 2021
As the end of the year is fast approaching, many organizations will soon start preparing their year end financial statements. The announced 2022 Tax Plan may have a significant impact on those financi ...
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Lower House of Parliament votes on the 2022 Tax Plan package and the bill on Combating mismatches in the application of the arm’s length principle Act

November 11, 2021
We have briefly outlined the adopted amendments and a selection of the adopted motions.
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The 2022 Tax Plan on two pages

September 21, 2021
We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.
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Relief and recovery package fourth quarter 2021

August 31, 2021
By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.
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Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
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Relief and recovery package for the economy and labor market also available in the third quarter 2021

May 28, 2021
The extension of the relief package means, among other things, that the NOW and the TVL will also be available to businesses in the third quarter of 2021.
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Mismatches in non-arm’s length transfer pricing tackled

March 5, 2021
On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.
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Expansion of corona support in connection with extension of lockdown (January 2021)

January 22, 2021
On January 21, 2021 in a letter sent to the Lower House of Parliament the government announced that the current relief and recovery package for the economy and labor market would again be expanded.
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New policy statement on VAT fixed establishments

January 14, 2021
The policy statement, among other things, lays down the Dutch viewpoint on the concept of a fixed establishment and the VAT treatment of transactions between a head office and a fixed establishment.
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