Proposed employee stock option rules for the Netherlands Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands discuss the proposed rules that amend the wage tax treatment of employee stock options. By Jian-Cheng Ku & Ilse Lagerweij June 18 2021
Changes ahead for Netherlands legal entity qualification policy Jian-Cheng Ku and Rhys Bane of DLA Piper discuss the impact of potential changes to the legal entity qualification policy that has a proposed effective date of January 1 2022. By Jian-Cheng Ku & Rhys Bane May 18 2021
Netherlands: Proposals on TP adjustments and taxation of reverse hybrid entities 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. By Jian-Cheng Ku & Tim Mulder March 18 2021
A look at the proposed loss relief rules in the Netherlands Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands assess the changes to the 2021 tax budget rules concerning the deductibility of losses. By Jian-Cheng Ku & Ilse Lagerweij November 12 2020
Netherlands: Proposed Dutch conditional exit tax: EU-proof or not? 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. By Jian-Cheng Ku & Tim Mulder September 28 2020
Transforming debt restructuring 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. By Jian-Cheng Ku & Jean Paul Dresen & Mehdi el Manouzi September 02 2020
Netherlands: The documentation requirements of ATAD II in the Netherlands explained 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 By Jian-Cheng Ku & Rhys Bane April 16 2020
Netherlands reviews its ATR and APA practices The Netherlands is renewing and revising its practice regarding advance tax rulings (ATRs) and advance pricing agreements (APAs). The Dutch government expects that these renewed Dutch ruling practice shall take... By Jian-Cheng Ku & Rhys Bane May 28 2019
Netherlands: Dutch participation exemption and the write-down of receivables By Jian-Cheng Ku & Tim Mulder October 15 2018
TP aspects of business restructuring: A Dutch case Rachit Agarwal and Jian-Cheng Ku of DLA Piper discuss the transfer pricing (TP) aspects of a business restructuring within a multinational enterprise (MNE) group, through reference to a recent high-stakes... By Jian-Cheng Ku May 29 2018
