Latest blog articles

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)}

Last week, the Dutch and Belgian ombudsmen called on their governments to take action in the context of pensions problems for unemployed cross-border workers, aged 65, and living in Belgium. In response to this call, a possible solution by Expertise Centre ITEM is elaborated in this blog.

This blog...

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)}

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...

The EU´s budget is complicated. It is complex. And it is critically scrutinised by Member States. It has been the source of political debate and disagreement in the past decades and it still is today. Most recently, the issue was high on the agenda. In late 2014, the European Commission claimed supp...