Tax Plan 2023
By Taxperience on February 2023
This Budget Day Special outlines the most relevant proposals in the 2023 Tax Plan and additional legislative proposals. Many of the proposals have already been announced earlier. This special is divided into the following topics: measures for businesses; measures for employers; measur …
M&A Transaction costs
By Taxperience on May 2022
Did you know… …that participation acquisition or selling costs may be non-deductible for Corporate Income Tax - CIT - in the Netherlands The costs directly relating to an acquisition or sale of a participation are considered as not deductible in determining the taxable profit. Therefo …
Substance developments
By Taxperience on February 2022
Klik hier voor PDF Taxperience - Netherlands substance requirements Tax treaty developments, case law of the European Court of Justice (“ECJ”), and unilateral rules introduced by countries, all reflect that maintaining an adequate level of substance is crucial to be able to (continue …
ATAD-2 documentation requirements
By Taxperience on July 2021
The Dutch hybrid mismatch rules (ATAD 2 rules) cover financial instruments resulting in a tax-deductible payment in one jurisdiction without a taxable pick-up in another jurisdiction (within a reasonable period) as a result of a ‘qualification difference’ with respect to (payments der …
The Global Mobility Company, a brand new alliance in global mobility services
By Taxperience on March 2020
The Global Mobility Company, a brand new alliance in global mobility services We are proud to present our new alliance the “Global Mobility Company”. The goal of the Global Mobility Company is to improve and simplify the daily worklife of people working in the Global Mobility industry …