Recently, the highest court in the Netherlands ruled that (a) uncovered call options cannot be regarded as a participation, and (b)...
The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on...
In a decision dated 23 October 2018 (I R 54/16), but only published on 17 April 2019 the German Federal Fiscal Court (Bundesfinanzhof –...