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
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
Netherlands: Guidance on MLI tie breaker rule to determine tax residency Roderik Bouwman and Tim Mulder of DLA Piper Netherlands explain the Dutch implementation of the Multilateral Instrument and how this is being used to deal with existing dual residency situations. By Tim Mulder & Roderik Bouwman April 06 2020
Netherlands: Dutch finance secretary provides additional guidance on tax ruling practic... By Gabriël van Gelder & Tim Mulder March 21 2019
Netherlands: Dutch participation exemption and the write-down of receivables By Jian-Cheng Ku & Tim Mulder October 15 2018
