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. There …
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 …