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Additional corona crisis measures by the government (emergency package covering jobs and the economy)

March 18, 2020
With the passage of time, the corona pandemic is having an increasingly dramatic effect on the Dutch business community. The measures announced by the government on March 12, 2020 proved to be inadequ ...

Tax and economic measures relating to the coronavirus

March 13, 2020
The corona pandemic will also have a profound impact on the Dutch business community. The financial and economic consequences may also be considerable. By letter dated March 12, 2020 the government th ...

OECD Update: final guidance on transfer pricing aspects of financial transactions

February 13, 2020
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 ...

eRecognition mandatory for businesses filing their own tax returns

January 21, 2020
If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from t ...

Transfer Pricing Developments around Europe: What to expect in 2020

January 8, 2020
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 ...

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019
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.

Advocate General at CJEU in Dong Yang VAT case

November 15, 2019
On November 14, 2019 Advocate General Kokott rendered her Opinion in the Dong Yang Electronics case (C-547/18). 

KPMG submission on ‘Pillar One’ approach to address digital economy tax issues

November 13, 2019
This week KPMG submitted its comments to the Organisation for Economic Co-operation and Development (OECD) consultation with regard to the unified approach under Pillar One.

Brexit Update: EU grants delay until January 31, 2020

October 31, 2019
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 ...

Limitation of liquidation and cessation loss rules for corporate income tax purposes (October 2019 update)

October 18, 2019
As we previously reported, the government intends to amend the liquidation and cessation loss rules for corporate income tax purposes as of 2021, in order to prevent improper use and to widen the tax ...

General Court examines the compatibility of rulings granted by Ireland, Luxembourg and the Netherlands with EU State aid rules

September 25, 2019
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 ...

Tax measures for 2020

September 18, 2019
On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

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