Articles

46 articles
  1. Article
    21 September 2020

    Conditional final settlement for dividend tax

    The proposed bill concerning a final settlement for dividend tax has been recently submitted.
  2. Article
    21 September 2020

    Hybrid mismatch measures and general limitations of interest deduction

    The European directive ATAD 2 to combat hybrid mismatches was incorporated in the Dutch law on 1 January 2020.
  3. Article
    10 August 2020

    Point of attention: subsidiary could be a fixed establishment for VAT purposes

    The recently broaden interpretation of 'fixed establishment' may definitely create challenging difficulties in complying with VAT rules.
  4. Article
    24 July 2020

    Movable or immovable? A complex differentiation in the area of VAT!

    Determining the difference between movable and immovable goods or property is often a complex task in the area of VAT.
  5. Article
    25 June 2020

    Transfer pricing: a key tax issue

    An increasing number of companies are seeking to do business internationally. While this opens up many opportunities, there are also challenges.
  6. Article
    17 March 2020

    As from 2021, modifications in e-commerce and online platforms

    As from 2021 the VAT platform is deemed to deliver goods and not the underlying sellers. Collection of VAT becomes simpler and more efficient in e-commerce.
  7. Article
    27 February 2020

    As from 2021, foreign VAT on distance sales

    The VAT rules for distance sales are changing as from 2021.
  8. Article
    23 February 2020

    Limitation of the liquidation loss scheme

    The government wants to adjust the current liquidation loss scheme in the corporation taxation on several points.
  9. Article
    26 January 2020

    Changes for private individuals

    As from 2020 there will be several tax changes for private individuals. Below you will find an overview of the key changes.