The international tax playing field is rapidly changing. Step by step the BEPS-discussion has become bigger and more serious as well as the consequences for the Dutch investing climate. International concerns – specially American – threaten to transfer their headquarters out of the Netherlands and other European Countries.
The morality in the discussion about international tax planning overshadows the legal dimension. Terms like prevention of double taxation, tax avoidance and tax evasion are mixed up. What is still possible and what is no longer possible (now or in the future)? Moreover: which alternative structures are possible to keep the Dutch and European investment climate attractive as country of residence? What is the status of the proposals by the European Commission? What impact do the state aid procedures have in the international tax practice? In this 4 hour masterclass international Tax specialists Paulus Merks and Sebastian Frankenberg will discuss and provide answers to these matters.
- Conditional withholding tax on interest and royalty payment 2021
- Amendment regime for Liquidation losses and cessation losses
- ATAD1 & 2
- Update on European State Aid procedures: Netherlands (Starbucks), Luxembourg (Fiat, Amazon, IP-regime) Ireland (Apple)
- Substance & nexus
- Multilateral Instruments
- Mandatory disclosure
- Danish withholding tax cases
Woensdag 8 april 2020
14.00uur – 18:15 uur
Hotel Schiphol A4
Docenten: mr. Paulus Merks en mr. drs. Sebastian Frankenberg