International Tax Law News

Dutch Tax Authorities publish Q&A document on Minimum Tax Act 2024

This Q&A document provides important clarifications on the application of the minimum tax rules (Pillar 2/GloBE) in the Netherlands.
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Dutch Supreme Court renders judgments on the dividend withholding tax exemption

These judgments are very important for the practice, because the Supreme Court addressed the applicationof the anti-abuse provision in holding structures.
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Supreme Court judgments on interpretation and allocation of the burden of proof of the anti-abuse provision for non-resident taxation for shareholding entities

Because it concerns the general EU anti-abuse provision, the interpretation of the Supreme Court may also be relevant for other tax rules.
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Pillar 2 Update Seminar: Pillar 2 is here to stay

Hosted by Aroen Rambhadjan, International Tax Partner at KPMG Meijburg & Co, along with Lieke Mutsaers, International Tax Director, the event brought together passionate tax experts to discuss one ...
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Investment in the Netherlands

A favorable tax environment plays a critical role in strategic business decisions. "Investment in the Netherlands" is your indispensable guide to uncovering the tax advantages and regulatory framework ...
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Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.
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New tax qualification policy: Decree on the Comparison of Foreign Legal Forms published

We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.
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Court of Justice of the European Union rules on Section 10a CITA 1969 and EU law

In essence, the Court of Justice ruled that the anti-profit shifting provision of Section 10a CITA 1969 is not contrary to the freedom of establishment.
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Conclusie A-G Wattel over de Wet rechtsherstel box 3

Uiteindelijk is het aan de Hoge Raad om te beslissen of met de Wet rechtsherstel box 3 voldoende rechtsherstel wordt geboden. Advocaat-generaal Wattel meent in ieder geval van niet.
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