For the first time, the Dutch Supreme Court has denied the benefit of the EU Parent-Subsidiary Directive based on the existence of a...
Political developments are hard to predict. The case of the Dutch dividend withholding tax is a prime example of how quickly the...
The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on...
It is more than six months since the ECJ’s decisions in the Danish beneficial ownership cases, but taxpayers and tax practitioners are...