Mariska Hoogstad MSc RA’s Post

[#LetsTalkGlobalTax] Under the Dutch CIT rules, profits and capital gains related to participations are exempt for tax purposes. This also limits the deductibility of costs that directly relate to the acquisition or sale of such a participation. Thierry Boonstra, M&A Director, and Marco Hulsman, M&A Tax Advisor, Mazars in Nederland, provide a breakdown of this legal principle: http://maza.rs/6047cfg8U

[#LetsTalkGlobalTax] Under the Dutch CIT rules, profits and capital gains related to participations are exempt for tax purposes. This also limits the deductibility of costs that directly relate to the acquisition or sale of such a participation. Thierry Boonstra, M&A Director, and Marco Hulsman, M&A Tax Advisor, Mazars in Nederland, provide a breakdown of this legal principle: http://maza.rs/6042cNvVi

[#LetsTalkGlobalTax] Under the Dutch CIT rules, profits and capital gains related to participations are exempt for tax purposes. This also limits the deductibility of costs that directly relate to the acquisition or sale of such a participation. Thierry Boonstra, M&A Director, and Marco Hulsman, M&A Tax Advisor, Mazars in Nederland, provide a breakdown of this legal principle: http://maza.rs/6044cNv7e

On the cover of Tax Notes International ⬇️ Alain Goebel and Francesco Procopio examine how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and they consider how well the proposal aligns with Luxembourg law.

📢Thrilled and honoured to be featured on the cover of Tax Notes International!🚀🌍 💡📝In our latest piece, Alain Goebel and I examine the European Commission's game-changing Transfer Pricing Directive proposal and its implications for Luxembourg law.🔍 🔥 Don't miss out - Click the link to dive in! 💼 (🔗https://lnkd.in/dN3zwqWH) #EURegulations#TransferPricing#LuxembourgLaw Arendt & Medernach

We have just finished the 24th U.S. and Europe Tax Practice Trends Conference in Munich. Topics included: 🚩Tax and artificial intelligence 🚩Multi-Jurisdictional audits (including Mutual Agreement Procedures and Advance Pricing Agreements) 🚩Tax issues in Private Equity (including taxation of carried interest and management fees) 🚩Current tax issues in M&A transactions (including W&I and tax insurance) 🚩Pillar 2 and its implementation (e.g. Mindestbesteuerungsrichtlinie-Umsetzungsgesetz ) (including what is means in M&A transactions) 🚩Tax issues relating to global mobility. Great to meet again many colleagues and friends to discuss recent international tax developments. #GOERG #IBA #ABA

📈 On 23 May 2024, bill of law 8388 was submitted to the Luxembourg Parliament, introducing several measures that complement existing domestic tax rules: net wealth tax simplification, participation exemption opt-out, share repurchases codification and electronic tax return for directors’ fees. 📰 Read the full Newsflash here > https://lnkd.in/ebvGtDVS 💬 Contact our experts > Alain Goebel, Thierry Lesage, Vincent Mahler (Ph.D.), Stéphanie Maschiella, Jan Neugebauer and Philipp Jost   ⚖ Learn more about our Tax practice > https://bit.ly/ArendtTax #Luxembourg #law #tax #LuxembourgTax #domestictaxrules #netwealthtax #sharerepurchase #electronictaxreturn #directorsfees

#LetsTalkGlobalTax Disclosure of complex #tax information and transparency on profit allocation to group entities is key to the process of transitioning towards a sustainable business model and will become a reality with new reporting and disclosure obligations. Liviu Gheorghiu, Partner, Forvis Mazars in Romania, David Chrétien, Partner, Forvis Mazars en France, and Ivana van der Maas, Tax Director, Forvis Mazars in the Netherlands, break down the EU Country-by-Country Report concept: https://lnkd.in/dHMUMWEg

The Belgian #Tax Authorities have opened a public consultation on the draft (Q)DMTT-return, with a deadline of 8 November 2024. With the first (Q)DMTT filing deadline set for 30 November 2025 (for fiscal years ending on 31 December 2024), businesses face a limited window to prepare. This public consultation aims to gather insights that will help finalize the return template and XSD-schema. Don’t forget, Belgium's minimum taxation law also introduces a prepayment system for the (Q)DMTT and the IIR Top-up Tax. Make sure your organization is ready—timely preparation is key! Find out more: https://bit.ly/3UjyAXT #Belgium #KPMGBelgium #KPMGTax

The Belgian #Tax Authorities have opened a public consultation on the draft (Q)DMTT-return, with a deadline of 8 November 2024. With the first (Q)DMTT filing deadline set for 30 November 2025 (for fiscal years ending on 31 December 2024), businesses face a limited window to prepare. This public consultation aims to gather insights that will help finalize the return template and XSD-schema. Don’t forget, Belgium's minimum taxation law also introduces a prepayment system for the (Q)DMTT and the IIR Top-up Tax. Make sure your organization is ready—timely preparation is key! Find out more: https://bit.ly/3UjyAXT #Belgium #KPMGBelgium #KPMGTax