Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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All organizations and companies that make use of air travel face the same question: in what way will they take responsibility for the use of this type of transportation? This responsibility can take shape in different measures such as the use of electronic communication services that reduce the...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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SMECC stands for School, Minimum standard, Education, Child-friendly policy and care-Continuum. Imagine SMECC as a flat drawing of a house. The regulatory backstop is the minimum standard in family litigation for competent parenthood – far on the horizon, however, a necessary fundament of human...
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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Asylum seekers usually do not cross borders with a bag of documents. They have lost their personal belongings or have been confiscated by smugglers. Oral statements are therefore the only proof of origin. (Dutch only)
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In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. (Dutch only)
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...
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Published on LBM. To an increasing extent many EU Member States are victim of a variety of natural disasters, including heavy rainfall, flooding, earthquakes, volcano eruptions and tsunamis. A major problem is that after every new natural disaster politicians often have the tendency to play Santa...