Articles 2010
9-12-2010
Time to do away with the overkill from recipients and vicarious liability!
Author(s): Jacques Raaijmakers
Source: Tijdschrift voor Formeel Belastingrecht 2010/08, p. 4-10
15-10-2010
A source of concern, a source of income
Author(s): Marlies Kastelein
Source: Circular, volume 16, period 3, October, 2010, p. 25-27
27-8-2010
The international public-law effectiveness principle and qualification conflicts
Author(s): Lucas de Heer and Frank Pötgens
Source: Weekblad voor Fiscaal Recht, WFR 2010/1024, p. 266-280
24-6-2010
In the marriage of EU law and bilateral treaty obligations, the ECJ fails to sign the pre-nup
Author(s): Roel Monteiro and Lucas de Heer
Source: NTFR 2010/1424, p. 20-25
1-6-2010
The twelve-year assessment period: continuing the story
Author(s): Jeannette van der Vegt
Source: Tijdschrift Formeel Belastingrecht 2010/03, pages 16-21
27-4-2010
More opportunities for additional assessments available from January 1, 2010
Author(s): Jantine Kastelein and Jeannette van der Vegt
Source: Fiscaal Praktijkblad, 9th year | April 27, 2010 | number 8
Publications
Articles
2012
New insight into distinguishing between early retirement, pre-pension, and loss of wages annuity entitlement
2011
Endowment insurance coupled with an annuity provision scrutinized
Is it time to renew the VAT treatment of construction sites?
Comparability of entities in outbound situations under European law
The non-arm's length loan under the rules on ‘making assets available’
The free movement of capital and grounds for justification: what is the extent of the EU's reach in fiscal matters?
'And is moreover not subject to corporate income tax taxation in the Netherlands'
Do tax incentives for sustainable energy help?
Gift or loan for owner-occupied residence?
Pension for director-major shareholder requires careful consideration
Archive 2010
Archive 2009
Other publications
Competitive alternatives 2012
KPMG reviews levels of government support in Member States for the European Commission’s proposal for a Financial Transactions Tax
KPMG’s Guide to CCCTB (Common Consolidated Corporate Tax Base)
KPMG's Corporate and Indirect Tax Survey 2011
KPMG's Individual Income tax and Social Security Rate Survey 2011
KPMG International’s Taxes and Incentives for Renewable Energy – 2011 Edition
Transfer Pricing and Supply Chain Strategy
Leasing taxation – 2011 Edition
KPMG International’s Global Transfer Pricing Review – 2011 Edition
Thinking Beyond Borders
Video presentations
Netherlands has to refund Dutch dividend withholding tax levied on foreign investment fund
Taxation on a Net Basis Video
Video: Lower House accepts private members bill regarding information obligations
Video Budget Day 2010
Video Tax Plan 2012
Changes to the 30%-ruling
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