Adoption of MLI by Dutch Lower House with full reservation on anti-commissionaire provision
The Dutch Lower House has adopted the Multilateral Instrument (“MLI”) ratification bill including the choices and reservations made by the Netherlands regarding the MLI.
10 December 2018
New guidance on deductibility of transaction costs
The Dutch Supreme Court provided further guidance on the deductibility of transaction costs under the Dutch corporate income tax act. Taxpayers should keep track of costs along the way until successful acquisition or sale.