Nov 29, 2020Substance-WHT 2021: extension of director liability regimeThe Withholding Tax Act 2021 (“WHT Act 2021”) introduces levying of a conditional withholding tax on interest and royalty payments to...
Nov 13, 2020Substance requirements in the NetherlandsCurrently, Dutch companies predominantly (at least 70%) engaged in financing, and/or licensing activities that can claim the benefits of...
Oct 31, 2020Codified Dutch Substance RequirementsThe question whether the Netherlands is regarded a tax haven, conduit, or source country may depend on who is answering the question....