The 2025 Spring Memorandum provides insight into the policy themes that the government is grappling with at this time. It also provides a first look at the measures the government plans to take to fin ...
The treatment of transfer pricing adjustments within VAT is ambiguous and according to the Advocate General should be assessed on a case-by-case basis.
On Thursday, March 13, 2025 the bill on the Rebuttal Provision Box 3 Act was presented to the Lower House of Parliament. The bill stipulates how taxpayers can convincingly demonstrate that the actual ...
The Supreme Court has used this judgment to further elaborate again on the concept of ‘actual return realized’, as used for the restoration of rights in Box 3.
On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...
