Articles
Results
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Payroll tax traps: recharging salary costs to Dutch group entities
Recharging salary costs to a Dutch group entity can trigger Dutch payroll tax obligations. Assessing the payroll tax impact upfront helps avoid unexpected tax and compliance risks.
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Country-by-Country Reporting: Transparency, Compliance and Strategic Considerations for MNEs
Country-by-Country Reporting (CbCR) requires large multinational enterprises (MNEs) with a consolidated group revenue of >€750 million to report and disclose key financial and tax information.
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Ex works supplies: a small detail with major VAT risk
Many businesses use Ex Works (EXW) for international supplies. It’s logistically easy for the supplier, but VAT-wise it is a highly vulnerable structure.
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International employment contract? Keep this in mind
In an international employment relationship, the law applicable to the employment contract is important.
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From transfer pricing policy to VAT exposure: the Stellantis wake-up call
The European Court of Justice (ECJ) added a crucial piece to the puzzle. The Stellantis Portugal ruling closes one door and opens three others. Here is what multinational groups need to understand and
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Transfer pricing aspects of cash pooling arrangements
Cash pooling arrangements are principally commercial arrangements with a third party bank and not to be entered into for tax reasons. There is however guidance on the transfer pricing.
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New EU charges on low-value imports: fixed customs duty and proposed handling fee
The EU is introducing new charges on small import consignments from outside the EU, with implications for companies’ costs, logistics and pricing strategies.
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The impact of Pillar 2 rules and the side-by-side framework: Are companies considering redomiciling to the US?
Pillar 2 and the new side-by-side system may make the US a more attractive jurisdiction for multinational companies considering redomiciliation.
