Blog
Dutch VAT preparations in case of a hard Brexit
We advise you to apply for an article 23-permit with the Dutch tax authorities in preparation of a hard Brexit.
Blog
German tax authority fights VAT fraud caused by non‐registered e‐commerce traders
A brief overview e-commerce businesses need to do in order to comply with the latest German VAT regulation.
Article
MTD is coming to the UK. Is your business ready?
A brief summery of Making Tax Digital (MTD) for overseas businesses.
Webinar
The impact of Wayfair
What does South Dakota v. Wayfair 5-4 decision mean for internet and mail order retailers, consumers and US state tax regulators? HLB's International Tax Webinar Eps 2 will delve into...
Article
Tax arrangements between the Netherlands and Curaçao
The grandfathering period for dividend withholding tax under the old tax arrangement between the Netherlands and Curaçao terminates 31 December 2019.
Webinar
An update on GILTI and FDII
Episode 1 of HLB's International Tax Webinars covers updates on the Global Intangible Low Tax Income (GILTI) and the Foreign Derived Intangible Income (FDII).
Article
Newly proposed tax measures to improve the Dutch investment climate
Dutch government announces alternative tax measures aimed at improving the investment climate as a result of maintaining the dividend withholding tax.
Article
Combating VAT fraud in e-commerce in Germany
Germany is combating VAT fraud. E-commerce businesses and online retailers need to take notice.
Article
ECJ rejects German anti-treaty/directive-shopping rule
In its landmark decision dated 14 June 2018 in Case GS, the European Court of Justice (“ECJ”) concluded that the German anti-treaty/directive-shopping rule is not in line with the European...
Article
Major VAT Changes for UK Construction Services
The way in which VAT is charged on construction services in the UK will change in 2019, as a result of new anti-fraud rules. Around half of UK construction businesses...
Article
Netherlands: Agricultural VAT exemptions to be abolished?
The Dutch tax regime exempts farmers from paying VAT. It is likely that these exemptions will be abolished as per 1 January 2018.
Article
New development in interests on unpaid taxes and tax refunds
In a summary judgement the German Federal Tax Court has decided that the interest rate on unpaid taxes of 6% per year is most likely not in line with the...