Loek Helderman’s Post

As of January 1, 2025 the new qualification policy for foreign legal forms will take effect in the Netherlands. The final Decree on the Comparison of Foreign Legal Forms was recently published, as well as several policy statements containing approvals with regard to transitional rules. Below, we provide an overview of the latest state of affairs.

🌟 Excited to share our latest research project, "Safeguard Dynamics in Tax Law," at Portucalense University! This project delves into the critical evaluation of safeguards in Portuguese administrative and tax law. By analyzing constitutional principles, procedural safeguards, and legal recourse, we aim to enhance taxpayer rights and fairness in the tax system. The project, involving contributions from Master's and Ph.D. students, will provide legislative recommendations for better protection and efficiency. Proud of our commitment to real-world impact and academic excellence! 💼📚 #TaxLaw #Research #LegalReform #AcademicExcellence Learn more about our research here: https://lnkd.in/dYGXuQQM https://lnkd.in/dfszf87H

The October 2024 Issue of CEE Legal Matters, to which my colleague Görkem Haraçcı Salar and I contributed our article “Turkiye: Recent Tax Developments – Moving Toward a Stringent Tax Regime for Transfer of Immovables” is out now! To access the Article, please click the link below: https://lnkd.in/da6Sn-kU

Please see my article at The Manila Times today - Other Incentives for the CREATE More Law. #createmore #taxincentives #foreigninvestments

Do you like essential and practical to-the-point case law summaries where you can have clear answers if and how it affects your business or research ❓ When it comes to VAT jurisprudence at the Court of Justice of the EU, you will have the opportunity to experience this in January 2025 at a live seminar at the University of Copenhagen which I will deliver with Marta Papis-Almansa. The organizers anticipate an early bird discount for registration by November 1 ❗ All details here: https://lnkd.in/gG2vbU3j #CJEU #VAT #taxlaw #ContinuingEducation #VATCompliance

The Netherlands has long faced criticism for its role in facilitating #tax #avoidance through its network of double #taxation treaties, particularly regarding developing countries. The country has taken several steps to reform the tax policy 👣 From the results of an analysis of the parliamentary debate in terms of the contents of #DTTs with developing countries and changes in domestic law as well as interviews with several stakeholders in the Netherlands and in developing countries show that the Netherlands is still likely to play a prominent role in #global tax avoidance. The objective of this article by Thierry Belt, irene burgers, Jan Darecki, Nienke Oomes, and Joep Schenk is to add to the policy discussion on how to strengthen the tax systems of developing countries. The article published in Intertax has been published on kluwerlawonline.com

New paper: I analyse the recent trend in EU tax legislation to transpose international soft law agreements into “hard” Union law. I analyze why it is politically rational to pursue this avenue, and yet at the same time paradoxical given the reasons underlying the original preference for a soft law approach. Furthermore, several options are explored how to ensure that Union law stays in sync with the often dynamic development of the underlying soft law standard, so as to avoid ossification risks. Likewise, instruments that enhance the fiscal autonomy of individual Member States despite Union law harmonization, in order to preserve some of the flexibility inherent to the relevant soft law instrument, are also discussed. https://lnkd.in/dqz5eivB

Keeping a close eye on the #ruleoflaw: The @European Commission has just published its 2024 Rule of Law Report, taking a deep dive into the situation in #Portugal. Some key takeaways: - Efforts to strengthen #transparency in case allocation have made significant progress, with the new electronic system being effectively implemented. - Concerns remain about adequate #humanresources for the justice system, especially the shortage of legal clerks. - The new Anti-Corruption Mechanism has taken on most of its tasks, but its full capacity is still to be tested. - #MediaFreedom issues are in focus, with discussions around ownership transparency and working conditions for journalists. The report provides a comprehensive assessment and recommendations for Portugal to continue strengthening the rule of law. It's a valuable resource for understanding the evolving rule of law landscape across the #EU. https://lnkd.in/dDnUNnSB #EuropeanUnion #LegalSystem #Governance #ruleoflaw, #transparency, #humanresources, #antiCorruption, #mediaFreedom, #EuropeanUnion, #LegalSystem, #Governance

There is a reason the #OECD proposed two pillars for its gateway to a better #tax future. A gateway requires both pillars, and neither can stand without the other! In their article Reuven Avi-Yonah and Ajitesh Kir explain why the two pillars would not be able to stand on their own. #Pillar2 is a fait accompli, but it needs countries to implement #Pillar1 as well because in the absence of a clear sourcing rule there is no limit to countries implementing the Qualified Domestic Minimum Top-Up Tax, which would turn off the other parts of Pillar 2 and potentially result in double taxation. Read the full article published in Intertax on kluwerlawonline.com

The paper underscores the intrinsic connection between Pillar One and Pillar Two, which were conceived as a package to address evolving global tax challenges. From their inception, these two pillars were envisioned to work in tandem, a notion reinforced by the OECD/G20 Inclusive Framework’s statements in July and October 2020. These Statements laid a solid foundation for the Two Pillar Solution, illustrating that Pillar One’s reallocation of taxing rights and Pillar Two’s global minimum tax are complementary, rather than isolated solutions. Their combined aim is to create a more equitable and balanced international tax system. When examining the origins of the two pillars, it becomes clear that they were specifically designed to address the unique tax challenges presented by the digital economy. As digitalization blurred traditional tax boundaries, the need for a holistic solution became urgent, and the Two Pillar Solution was a direct response to these shifts. What particularly caught my attention in the paper was its mention of India's formulary apportionment proposal, put forth by India and the G-24 as one potential solution to the issue of taxing digital businesses.