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Loyens & Loeff | Netherlands | 15 Oct 2021

Second bill of amendment to the Tax Plan 2022: increase headline corporate income tax rate and tightening of the earnings stripping rules

On 15 October 2021, a second bill of amendment to the Tax Plan 2022 was released. This new bill includes (i) the tightening of the earnings stripping…
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Loyens & Loeff | Netherlands | 8 Oct 2021

Proposed amendment to the Tax Plan 2022 published

On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing (i) a reparation of a Dutch Supreme Court case…
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Loyens & Loeff | Netherlands | 21 Sep 2021

Dutch Budget Day: main changes for corporate taxpayers

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament. The Netherlands is currently ruled by a caretaker…
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WTS Global | Austria | 9 Jul 2021

Austria: Administrative Supreme Court limits withholding tax refund on leasing of personnel remunerations

Limitations on the refund of withholding tax on leasing of personnel remunerations Leasing personnel to Austria by foreign companies is subject to a…
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Loyens & Loeff | Belgium, Hong Kong, Ireland, etc. | 2 Jun 2021

Holding Regimes in a New Era - 2021 edition

We are pleased to present the 16th edition of our Holding Regimes publication, which was Renamed to “Holding Regimes in a New Era” last year in order…
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Bowditch & Dewey LLP | USA | 26 May 2021

Client Alert: How a Remote Workforce Changes State and Local Tax Requirements

Governor Baker announced on Monday, May 17 that Massachusetts will end the COVID-19 state of emergency on June 15, 2021. Given this news, the…
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Osborne Clarke | Global, United Kingdom | 4 May 2021

TMC Tax Focus | International arrangements under the spotlight

Increased globalisation of companies in the Tech, Media and Communications sector has led to Tax Authorities clamping down on tax avoidance, improving…
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Loyens & Loeff | Switzerland | 4 May 2021

Swiss Withholding Tax Reform: Federal Council publishes dispatch on reform of the Withholding Tax Act

The Swiss Federal Council intends to strengthen Switzerland as a Location for debt capital market and group financing activities by Abolishing…
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HVK Stevens | Netherlands | 6 Apr 2021

Dutch government introduces an additional withholding tax on dividends

On 25 March 2021, the Dutch government released a legislative proposal that introduces an additional withholding tax on dividends that will apply to…
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Loyens & Loeff | Netherlands | 26 Mar 2021

Legislative proposal on additional withholding tax on dividends to low-taxed jurisdictions as of 1 January 2024

On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup…
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