Tax Lawyers / Fiscalisten

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Covid-19

COVID-19

Tax Loss Carryback - Global Insights

The COVID-19 pandemic has created significant uncertainty forbusinesses worldwide and the real impact on companies is stillemerging. Many companies are facing the spectre of losses andare looking for enhanced liquidity,…
COVID-19

Atlas Tax Alert on Covid-19 Update 14 May 2020

The coronavirus outbreak does not only have a huge impact on our personal lives, but it has also an enormous impact on the economy and entrepreneurs. In this newsflash we…
COVID-19

The tax/social security impact of COVID-19 on cross-border activities

The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. As a result of these measures, many cross-border workers are unable…

News

News

Legislative proposal loss compensation rules

At the beginning of this week, on 5 October, the Dutch Ministry of Finance submitted a proposal to parliament regarding changes to the loss compensation rules for Dutch corporate taxpayers.…
News

Dutch government announces limitation to unilateral downward transfer pricing adjustments

In the scope of the 2021 Tax Plan, the Dutch Ministry of Finance announced its intention to introduce a bill of law which will limit unilateral downward transfer pricing adjustments…
News

Atlas Budget Day Special 2020

The Budget Day Special of Atlas Tax Lawyers outlines the most relevant proposals in the 2021 Tax Plan and additional legislative proposals. In this special the following topics will be…

Publications

Publications

The ATAD general anti-avoidance rule in the Netherlands

The Dutch legislator decided not to implement the General Anti-Avoidance Rule (“GAAR”) of the EU Anti-Tax Avoidance Directive (“ATAD”) and to rely on the court developed fraus legis doctrine.    As there are several…
Publications

Economic Analysis and Impact Assessment of the Pillar 1 & 2 Proposals

On 13 February 2020, the OECD published a (first) economic analysis / impact assessment of the (combined) Pillar 1 & 2 proposals). Background The OECD recently published the proposals for…
Publications

OECD releases Transfer Pricing Guidance on Financial Transactions

On February 11, 2020 the OECD released the highly anticipated report “Transfer Pricing Guidance on Financial Transactions” (“the report”), which deals with the follow-up work in relation to Actions 8-10…

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