The measure will apply to cash flows to countries with a profit tax rate of less than 9% and to countries appearing on the EU blacklist, even if the Netherlands has a tax treaty with these countries.
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The onset of the Covid-19 pandemic has resulted in global business and economic disruptions with a direct impact on the transfer prices of multinational enterprises. Dianne Berry, Marcus Chadderton, a ...
On May 7, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Dong Yang Electronics case (C-547/18). The case concerned whether a subsidiary may, for VAT purposes, consti ...
The Committee was asked to advise on measures to make the taxation of the profits of multinationals fairer, while at the same time ensuring that the Netherlands remains attractive for Dutch head offic ...
In these turbulent times, it is very important to keep a close eye on your transfer pricing policy. We've listed the most important things you should consider when it comes to your transfer pricing ma ...
On January 31, 2020, the OECD hosted a webcast that provided an update on the work relating to the tax challenges arising from the digitalization of the economy, as well as a number of recent and upco ...
Global developments in transfer pricing reflect the ongoing priorities in international tax. We continue to see proposed changes to policies and OECD proposals with significant impact on current regul ...
Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.
After a long period of silence, there has been a rapid succession of Brexit developments. Our Brexit taskforce, comprising Brexit specialists from KPMG Meijburg & Co and KPMG, would like to update ...
Following multiple State aid investigations launched by the European Commission, the General Court of the European Union was asked to examine whether the advance transfer pricing agreements granted by ...
