Netherlands: Transfer Pricing

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Article
Impact Of Post-Closing Actions On Access To Tax Attributes - New York Office Snippet
The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.
Netherlands Tax
LL
Loyens & Loeff
Article
OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews
The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
Netherlands Tax
LL
Loyens & Loeff
Article
Nieuw beleidsbesluit toepassing internationaal belastingrecht
Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.
Netherlands Tax
B
Buren
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