Historically, disregarded U.S. entities (such as limited liability companies) wholly-owned by foreign persons were generally not required to file any U.S. tax or information returns.
February 15, 2017
In September, the Dutch Government announced changes to the treatment of dividends paid by Dutch entities, which should eliminate the difference between Dutch cooperatives and Dutch private companies (BVs) and public companies (NVs).
December 21, 2016
Gemeentes en omzetbelasting, het blijft een moeizaam verhaal. Toch gaat het vaak over substantiële bedragen. Aannemers die regelmatig met gemeentes samenwerken doen er daarom verstandig aan om zich goed te laten adviseren over de mogelijkheden.
December 12, 2016
In a decree published on 21 November the Dutch State Secretary of Finance has allowed multinational groups (MNE) with a taxable presence in the Netherlands to delay the first notification under country-by-country reporting (CbCr) rules to 1 September 2017.
November 21, 2016
Welcome to the third issue of Norton Rose Fulbright’s Tax Controversy Insights. Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared...
November 17, 2016
On 20 September 2016 – 2017 Budget Day – the Dutch State Secretary for Finance submitted a letter to the lower house of parliament on the proposed amendment to the Dutch dividend tax regime.
September 21, 2016
On 14 September 2016, the Brazilian tax authorities published the Normative Instruction (NI) Nr. 1,658 dated 13 September 2016 in the Official Journal of Brazilian Federal Executive. This NI amends Brazilian Tax Haven List that was first published in 2010.
September 20, 2016
On 12 April 2016, the European Commission adopted a proposal for a Directive which imposes on EU and non-EU multinational groups (MNEs) the obligation to publish a yearly report on the profit and tax paid and other information.
July 18, 2016
First and foremost, a full Brexit may mean that the UK can no longer directly benefit from the key EU Tax Directives aimed at the single EU market.
June 28, 2016
On February 2 2016, the Dutch State Secretary for Finance (the DSSF) published a briefing in which he clarifies the main counter arguments of the Dutch Government in
February 09, 2016
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