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News archive June 2023
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INTERESTING ARTICLES
Position paper of a knowledge group of the Dutch tax authorities on the qualification of a reverse convertible loan for Dutch corporate income tax purposes and the deductibility of the surcharge paid for the conversion right
VAT in the digital age on the agenda of the ECOFIN Council of June 16, 2023
How to qualify foreign partnerships for Dutch tax purposes
Een paar zeer interessante inkijkjes die ramingstoelichting bij het wetsvoorstel Wet minimumbelasting 2024 (Pijler 2) en de certificering van het CPB bieden
Position paper of a knowledge group of the Dutch tax authorities on the comparability of a German Gemeinnützige GmbH / Stiftung GmbH / gGmbH with a Dutch BV
The European Commission has sent an additional letter of formal notice to Greece for not properly applying EU rules on second-hand vehicles purchased in other EU Member States
The European Commission has sent a reasoned opinion to Cyprus for its failure to properly apply EU VAT rules for dwellings purchased or constructed in Cyprus
Het wetsvoorstel Wet minimumbelasting 2024 (implementatie van Pijler 2) is door het kabinet aangeboden aan de Tweede Kamer
A Draft bill to implement a minimum taxation for large groups in the Netherlands was introduced in Dutch Parliament
Switzerland and Slovenia have signed a protocol to amendment the double taxation agreement concluded between these 2 countries
Position paper of a knowledge group of the Dutch tax authorities on the question whether assigned parking locations in relation to the rental of means of transport qualify as a PE?
Position paper of a knowledge group of the Dutch tax authorities on whether the Interest and Royalties Directive applies in a certain situation
The U.S. House Committee on Ways and Means has launched an attack on Pillar 2, more specifically on the introduction of the UTPR by third countries
The Swiss Federal Council details the implementation of a minimum taxation for large multinational enterprises
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