DAC6-gegevensportaal gereed voor gebruik
Het gegevensportaal waarmee grensoverschrijdende fiscale constructies gemeld kunnen worden bij de Belastingdienst, is gereed voor gebruik. De Mandatory Disclosure Richtlijn (DAC6)...
26/11/2020
Het gegevensportaal waarmee grensoverschrijdende fiscale constructies gemeld kunnen worden bij de Belastingdienst, is gereed voor gebruik. De Mandatory Disclosure Richtlijn (DAC6)...
26/11/2020
Kort voor de oorspronkelijke ingangsdatum van de verplichtingen uit de Mandatory disclosure richtlijn vonden er twee ontwikkelingen plaats. De Nederlandse overheid nam het...
10/11/2020
Member States had to have implemented the anti-earnings stripping rules by 1 January 2019. In this article, these rules are evaluated from an economic and EU law perspective. The...
20/07/2020
On the 1st of January 2020 the New Directive (EU) 2019/2121 entered in to force. This Directive concerns cross borders conversions, mergers and divisions. It is an amendment to...
23/04/2020
Introduction On 17 September 2019, the Dutch 2020 Budget and accompanying legislative proposals were presented by the Dutch Minister of Finance. One of the proposals is a bill to...
28/10/2019
On 23 April 2019, the Dutch Undersecretary of Finance published a draft Decree containing regulations for the previously announced new Dutch international tax ruling practice. The...
25/04/2019
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued its long awaited judgements in six joint Danish cases which deal with the interpretation of...
05/03/2019
On 15 January 2019, the Luxembourg law dated 13 January 2019 establishing a Luxembourg Register of beneficial owners (registre des bénéficiaires effectifs), in abbreviated form...
11/02/2019
On 20 June 2018, the Luxembourg government released the bill of law regarding the implementation of the Anti-Tax Avoidance Directive (“ATAD“). ATAD was adopted by the...
13/12/2018
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