The so called “Interest Barrier” (German thin capitalization rule) caps tax deductibility of interest expenses at 30% of the tax related EBITDA per business year.
April 22, 2014
The EU Council of Ministers adopted changes to the EU Savings Directive on 24th March 2014.
March 26, 2014
Changes to ISAs and greater flexibility for enjoying pensions benefits; Anti-avoidance measures; Banks and insurance companies escape relatively unscathed.
March 13, 2014
Luxembourg has announced to give up its resistance against the information exchange in tax matters between EU member states.
February 19, 2014
The Netherlands Bureau for Economic Policy Analysis (CPB) published a report on the impact of bilateral tax treaties on foreign direct investments (FDI).
February 07, 2014
Mit Urteil vom 24. April 20131 hat der Bundesfinanzhof (BFH) entschieden, dass Führungsprovisionen bei einer offenen Mitversicherung der Umsatzsteuer unterliegen.
January 10, 2014
On 16 December 2013, the Dutch State-Secretary of Finance announced that the tax treatment of the remuneration paid on so-called additional Tier 1 capital (hybrid in
December 23, 2013
This week the Assistant Treasurer issued a media release concerning 64 tax measures previously announced but unlegislated. Of the 64 measures, 16 will proceed and 48 measures will not.
December 17, 2013
The European Commission has unveiled proposals to amend the Parent-Subsidiary Directive (the Directive).
December 03, 2013
Canada and the Netherlands have signed a new competent authority agreement on the application of the Netherlands-Canada tax treaty to investors in Dutch closed...
November 21, 2013
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