On 22 March 2021, the European Council adopted the amendments to the directive on administrative cooperation in the field of taxation (‘DAC7’) to strengthen tax...
26/03/2021
Dutch government publishes legislative proposal that amends the application of the arm’s length principle in mismatch situations On 4 March 2021, the Dutch government...
11/03/2021
Recently, the Supreme Court ruled that preliminary questions from the court about the deduction of input tax on activities relating to bitcoins do not lend themselves to being...
11/03/2021
HVK Stevens has appointed Simone van Oudshoorn as financial and operational director as of 1 March 2021. Simone Oudshoorn is no stranger to HVK Stevens. For some time now she has...
08/03/2021
1 Introduction On 15 July 2020, the EU Commission published a proposal for a directive (the ‘DAC7 Proposal’) amending, for the sixth time, Directive 2011/16/EU on...
11/02/2021
The Act on Management and Supervision of Legal Entities (MSLE Act; Wet Bestuur en Toezicht Rechtspersonen) will enter into force on 1 July 2021. The aim of this new Act is to...
05/01/2021
Introduction The DWTA 2021 introduces a conditional withholding tax on interest and royalties (CWHT) that will apply to payments of interest and royalties to related entities...
16/11/2020
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
A legislative proposal that introduces Dutch dividend exit withholding tax submitted to House of Representatives. On 10 July 2020, an opposition member of the Dutch...
16/07/2020
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