In the Tax Plan 2022, the government has included a bill to prevent mismatches when applying the arm's length principle.

Permanent establishment constitutes a place for levying VAT. It's important to determine whether there is permanent establishment in the Netherlands or abroad

A number of rulings by the European Court of Justice have implications for VAT in the international field. The three most important are listed below.

In the 2022 tax plan, the government included an extension for the tax liability of reverse hybrid entities. We will briefly explain this extension.

As of July 1, 2021, new VAT rules apply to entrepreneurs which sell (online) goods to consumers in other European countries. What are the consequences?

The corporate tax rate in the highest tax bracket will not go down in 2022, contrary to previous plans. On the other hand, the first rate bracket will be extended.

As of January 1, 2022 losses can be carried forward indefinitely. The maximum loss that can be set off in one year will be limited.

During the corona crisis, the work-related costs scheme was temporarily expanded. In 2022, the free allowance will return to the old level.