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

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