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
Services provided by datacenters are not services relating to real property
For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services…
Nieuws
The CJEU rules against the Swedish interest deduction limitation rules
Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19).…
Nieuws
ATAD2 and the Dutch Documentation Requirement
The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020. The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches,…
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…