The Dutch law on repayment of withholding tax on dividends distribution from Dutch resident companies may infringe the free movement of capital. Estonia and Luxembourg initiate the implementation of DAC 6 Direc…
The Slovakian government approved a draft law implementing ATAD 2. The Court of Justice of the European Union (CJEU) issued a decision in the Marks & Spencer case concerning the deduction of foreign subsidi…
In order for you to perform the annual tax reconciliation properly and to maintain the payroll agenda correctly, you must answer one crucial question: is the employee a tax resident or a non-resident? How to de…