A new year always comes with changes in tax law, so Intaxify prepared a summary with the upcoming key changes relevant for 2019. Intaxify looked ahead a bit further as well. Some other pending new measures which are expected to become effective at a later stage are therefore also included. Some expected changes (especially the...Read More
ATAD I & II – Where do we stand? In January 2016, the European Commission proposed for an Anti Tax Avoidance Directive (“ATAD”). In June 2016, the Council adopted the Directive that would later be referred to as ATAD I (Directive 2016/1164). A second complementary proposal on hybrid mismatches was subsequently released by the Commission...Read More
Update to Dutch Tax Plan 2019 On Budget Day, the Dutch government presented its Tax Plan 2019 (a link to Intaxify’s Newsletter on this topic can be found here). Part of the Tax Plan was reconsidered and the State Secretary of Finance issued a letter on 15 October 2018 with the outcome of these reconsiderations...Read More
Introduction The Dutch dividend tax has been discussed in the Netherlands quite a lot recently. In addition to the prominent discussion on whether or not the dividend withholding tax should be abolished, there has been another debate going on for multiple years. In this second discussion, the focus is on foreign investment funds that have...Read More
Tax Challenges of the Digital Economy – Part II A CLOSER LOOK AT LOCAL MEASURES ALREADY IMPLEMENTED OR PROPOSED In the article “Tax Challenges of the Digital Economy – Key milestones at a glance”, Intaxify provided a general outline on the developments in the OECD and EU on tax challenges in the digital economy....Read More
Key milestones at a glance Date: 28 September 2018 In 2015, the OECD BEPS Action Plan 1 report on Challenges of the Digital Economy was first released. Since then, a lot of developments were made, both within the OECD, the EU and sometimes also in domestic tax frameworks. In this article, Intaxify provides a...Read More
Dutch Tax Plan 2019 On 18 September 2018, the Dutch government published its Tax Plan 2019 and various related proposals. In this news item, Intaxify shares a summary of the key changes and practical recommendations. On 18 September 2018, also the Anti Tax Avoidance Directive I (ATAD I) implementation proposal was released. Although this formally...Read More
Update to Dutch fiscal unity decree The Dutch Secretary of Finance issued an update to the fiscal unity decree. In this article, Intaxify summarizes the key changes and practical impact. Control requirement vs. limitations of control in share purchase agreement One of the conditions for a fiscal unity is that the parent company has...Read More
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