Luxembourg tax authorities have issued today a circular including disclosure measures that aim protecting the taxable basis of Luxembourg companies that enter into transactions with related parties that are resident in a territory listed by the EU Council as non-cooperative.
May 08, 2018
The recent decision by Unilever to relocate its new unified headquarters to the Netherlands has indicated how far governments are going to attract multinationals to their country.
April 27, 2018
The EU Member States have today endorsed the Commission’s proposals for a directive forcing intermediaries to disclose cross-border tax arrangements which are seen as tax aggressive.
March 13, 2018
On 21 December 2017, the Dutch Senate approved certain changes to the Dutch Dividend Tax Act (DTA). The amendment thus enters into force as per 1 January 2018, eliminating the difference between Dutch cooperatives and Dutch private companies (BVs) and public companies (NVs) and extending the exemption for dividend withholding tax to owners in most tax treaty countries.
January 03, 2018
The UK Supreme Court, overturning decisions of the High Court and Court of Appeal, has unanimously held that the retailer Littlewoods is not entitled to compound interest on overpaid value added tax (“VAT”).
December 22, 2017
Welcome to the fourth issue of Norton Rose Fulbright’s Tax controversy insights.
November 03, 2017
The Dutch Government published its proposal of law for changes to the treatment of dividends paid by Dutch entities to their non-Dutch owners (the Proposal).
October 02, 2017
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
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