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Hogan Lovells Publications

International Tax Newsletter - July 2014

Quarterly tax newsletter incorporating articles from the various international jurisdictions.

Published Works

Dutch Supreme Court Clarifies Position on Tax Treatment of Hedging Transactions

The Dutch Supreme Court on March 21 issued its ruling in a case that concerned the Dutch corporate income tax treatment of a market maker. The issue at stake was how the principles of sound ...

Published Works

Dutch Supreme Court provides further clarity on tax classification of the provision of funds

The Supreme Court has provided further clarity on the tax classification of money supplies if these take the form of shares with debt characteristics. This article examines the scope of...

Published Works

Partitioning Doctrine Inapplicable in Case of Law Change, Court Says

The Netherlands Supreme Court held on June 14 that the partitioning doctrine for splitting benefits under the participation exemption into taxable and non-taxable periods doesn't apply if...

Published Works

Partitioning Doctrine Inapplicable in Case of Law Change, Dutch Supreme Court Rules

The Netherlands Supreme Court held on June 14 (Case 11/04538) that the partitioning doctrine for splitting benefits under the participation exemption into taxable and nontaxable periods...

Published Works

Thinking in the box - but should it be the UK Patent Box or the Dutch Innovation Box?

The popularity of patent box regimes is on the rise as countries compete to attract investment. The most recently introduced regime was the April 1 implementation in the UK. Hogan Lovells'...

Published Works

Uncollected Dividend Tax Liability Is Part of Taxable Profits, Court Rules

A company that is released from its dividend tax liability must add the amount of the liability to its taxable profits for the relevant year for corporate income tax purposes.

Published Works

ECJ Decisions Confirm Nontaxable Persons Can Be Part of VAT Group

The European Court of Justice confirmed in five decisions that a non-taxable person can be a member of a VAT group.

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