Expert Guides - Netherlands

The Confusing Tax World

In the past five years the tax world has seen more turbulence and change than in the 50 years before

03/05/2017 Stef van Weeghel, PwC, Netherlands

Diversity and its discontents

This publication is about diversity in the sense of “women in business law”

26/08/2016 Ágata Uceda, KPMG Meijburg & Co, Netherlands

Q&A with Mirjam de Blécourt

Basically, it combines all my interests and passions: It has a tough business aspect to it, as you have to take into account the interests of large multinationals

26/08/2016 Mirjam de Blécourt, Baker McKenzie, Netherlands

New Dutch decrees on transfer pricing and APA/ATR practice

At a time when transfer pricing is at the forefront of the international tax debate, the Dutch Ministry of Finance published a new transfer pricing decree (IFZ 2013/184M). The decree of November 14, 2013, replaced two previous decrees on the application of the arm's length principle. Furthermore, in...

30/09/2015 Thijs Heijenrath, Deloitte, Netherlands Bert van der Klok, Deloitte, Netherlands

Regulation, transparency, and the coming IT revolution in Tax

Background

The global tax environment is rapidly changing. Tax strategies, which have been legal and common for many years, are increasingly regarded as unacceptable. The public perception that corporates artificially shift earnings to low tax jurisdictions and default on their "social contract" has...

30/09/2015 Stephen Alleway, Questro International, Switzerland Peter Andersen, Questro International, Netherlands Peder Reuther, Questro International, Denmark

The business impact of the data breach notification duty

In anticipation of the EU General Privacy Regulation, that is expected to be adopted around 2016/2017, the Dutch government decided to already implement a notification duty for data breaches, and also to significantly augment the powers of the Dutch Data Protection Authority. As of 1 January 2016,...

01/09/2015 Elisabeth P M Thole, Van Doorne, Netherlands

The New European Succession Regulation 650/2012: The conflict of applicable law resolved, but now subject of conflicts?

There is probably no field of law that is more heavily dominated by the couleur locale as estate law and estate taxes. Who will be inheriting what, why, and under which restrictions and how will it be taxed ? There has been no harmonization at all in this area. Within the European Union, the common...

01/06/2015 Ineke A Koele, Koele, Netherlands

The relevance of the non-discrimination principle

Introduction

One of the relevant BEPS Action Plans that were released last year was Action 6, labelled Prevent Treaty Abuse. According to the OECD, treaty abuse is one of the most important sources of BEPS concerns. The focus is on treaty-shopping situations as well as other cases of treaty abuse,...

01/09/2014 Wilbert Kannekens, KPMG Meijburg & Co, Netherlands

Recent developments in the Benelux

The Netherlands shares with Belgium and Luxembourg one trademark and designs system, in addition to the Community Trade Mark and the international registration system. There is no national trademark office in the three countries and there are no national trademark or design registrations, but one...

01/06/2014 Willem Leppink, Ploum Lodder Princen, Netherlands Sabin Tigu, Ploum Lodder Princen, Netherlands

Aspects of transfer pricing in the Netherlands

The Dutch approach to the arm's length principle has always kept pace with the evolving international interpretation, and arguably in certain aspects has even been ahead of its time. The OECD guidance around alignment between the actual controlling of risks with the contractual division of risks, as...

01/09/2013 Danny Oosterhoff, EY, Netherlands

Transfer pricing trends and developments in the Netherlands

The current global economic crisis and news reports regarding multinational corporations' business structures to avoid or minimize taxes have led to a sense of unfairness at the broader level of the public. The OECD's Base Erosion and Profit Shifting (BEPS) Action Plan, published July 19 2013, tries...

01/09/2013 Mudit Kapoor, Deloitte, Netherlands Joke Koning, Deloitte, Netherlands

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