Jian-Cheng Ku and Rhys Bane of DLA Piper Netherlands discuss the impact of potential changes to the legal entity qualification policy that has a proposed effective date of January 1 2022.
Jian-Cheng Ku and Tim Mulder of DLA Piper explore the Dutch legislative proposals to eliminate double non-taxation through transfer pricing and taxation of reverse hybrid entities.
Jian-Cheng Ku and Tim Mulder of DLA Piper consider the practical implications of introducing a conditional exit tax to the dividend tax act in the Netherlands.
Jian-Cheng Ku, Jean Paul Dresen and Mehdi el Manouzi of DLA Piper take a deeper look the implications of the WHOA, a new restructuring tool adopted in the Netherlands.
Jian-Cheng Ku and Rhys Bane of DLA Piper explain how the Netherlands have approached the documentation requirement introduced by the implementation of ATAD II