Categorie: International Tax

The Netherlands will broaden the scope of the exemption of dividend withholding tax and modify the tax regime applicable to Dutch cooperatives. As part of the measures announced...

On 4 August 2017, a bill of law proposing the introduction of a new Luxembourg intellectual property (IP) tax regime was published. In brief, Luxembourg taxpayers will, as from 1...

On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the Multilateral Instrument (“MLI”) by 68 countries in Paris. This newsletter provides a...

The Netherlands will become more attractive as hub for international investments as the Dutch Ministry of Finance published a proposal on 16 May 2017 which further extends the...

On 21 February 2017, the Economic and Financial Affairs Council of the European Union (ECOFIN) reached agreement on multiple amendments to the Anti-Tax Avoidance Directive (ATAD)...

Following the introduction of the new article 56bis LIR which lays down the basic principles that a transfer pricing analysis must comply with OECD Transfer Pricing Guidelines and...

The India team of HVK Stevens has drafted a newsletter to inform its Indian based clients that have included a Dutch entity in its corporate structure on the relevant developments...

Currently Luxembourg companies are subject to 21% CIT, 6.75% municipal business tax (MBT) in Luxembourg City and a solidarity surcharge of 7% of the CIT rate (with therefore a...