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Dirkzwager actively shares knowledge with everyone who requires legal or tax-related information. Why? In order to improve our services and to extend our network. Sharing knowledge is power. It provides a client with understanding and makes collaboration and the provision of advice more targeted. Sharing knowledge constitutes the basis of all that we do.
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Number of search results: 3

Revamping Transfer Pricing

On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals, relates to transfer pricing (“TP Directive”) and aims to reshape the landscape of transfer pricing (“TP”) regulations across the single market. If unanimously accepted by all EU Member States, these rules would result in (more or less) harmonized TP rules. Member States would be obligated to apply the at arm’s length principle in line with the OECD TP Guidelines and taxpayers would be required to apply the most appropriate TP method. Furthermore, the TP Directive offers methods to avoid double taxation and a fast-track procedure to resolve double taxation. These rules would apply as from 1 January 2026.

Dennis Nijssen 17.10.2023

European corporate income tax base – BEFIT

On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals (“BEFIT”) aims to improve efficiency for both corporate income taxpayers and tax authorities by introducing a new, single set of rules to determine the tax base of (European) groups of companies. This proposal replaces the previous proposals regarding a harmonized European corporate income tax base (CCTB and CCCTB). If unanimously accepted by all EU member states, these rules would apply as from 1 July 2028.

Dennis Nijssen 17.10.2023

No longer lengthy, costly and cumbersome withholding tax procedures?

In the current environment, EU Member States often levy withholding tax on dividends and interest paid. Subsequently, this withholding tax paid may be eligible for a refund based on tax treaties. The procedures for such refunds can be problematic in practice and differ significantly per Member State. The European Commission has now proposed new rules in order to streamline and simplify withholding tax procedures in the EU. In addition, these rules aim to prohibit the abuse of refund procedures. The current proposal only applies to publicly traded shares and, where applicable, interest from publicly traded bond.

Dennis Nijssen 23.06.2023
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