News

CJEU annuls Commission decision on Luxembourg transfer pricing ruling

November 14, 2022

The decision of the Court of Justice of the European Union brings key clarifications with regard to the choice of a reference system in transfer pricing State aid reviews.

Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

November 14, 2022

Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...

Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.

2022 Decree on Profit Attribution to Permanent Establishments

July 11, 2022

The most important changes are the incorporation of the results of the OECD’s BEPS project and the source exemption that was introduced into the Corporate Income Tax Act 1969 in 2012.

2022 Transfer Pricing Decree

July 5, 2022

The changes to the Decree are mainly a reaction to the changes made to the OECD guidelines in respect of financial transactions, intra-group services and recent OECD publications on the treatment of g ...

New Dutch Transfer Pricing Decree

July 1, 2022

The new Dutch Transfer Pricing Decree was published on July 1, 2022. The new decree focuses on recent developments that have resulted in changes to the OECD Transfer Pricing Guidelines but also ...

Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

April 11, 2022

The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.

Good Practices Tax Control Framework: next steps

January 13, 2022

In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi ...

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).

Annual adjustment of salary criterion for highly skilled migrants 2022

December 17, 2021

The gross monthly salaries that apply as of January 1, 2022 have been published.

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 ...