Covid-19
COVID-19
Bonus en dividend onder de NOW regeling
Onlangs werd bekend dat onder andere Ajax, Booking.com en KLM de Noodmaatregel Overbrugging Werkgelegenheid (de NOW) hadden aangevraagd en toch zijn overgegaan tot het uitkeren van bonussen dan wel dividend.…
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 Mei 2020
Het corona virus heeft niet alleen een enorme persoonlijk impact, maar heeft ook een enorme impact op de economie en op ondernemers. In onze nieuwsbrief besteden we specifiek aandacht aan…
News
Nieuws
The Transfer Pricing Law Review – An overview of the main transfer pricing rules in key jurisdictions worldwide
Our colleagues Taco Wiertsema and Anne Verhagen contributed to the 5th edition of the Transfer Pricing Law Review. This publication contains the unique accounts of legislation across jurisdictions from the…
Nieuws
Landmark case on deductibility of intercompany interest
On 16 July 2021, the Dutch Supreme Court released its judgement on the application of the abuse of law to the deductibility of interest. The case concerned a private equity…
Nieuws
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution
The OECD issued a statement on July 1, 2021. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges…
Publications
Publicaties
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…
Publicaties
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…
Publicaties
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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