Latest blog articles

After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...

The dreaded “No Deal” is becoming ever-more plausible

With the summer holidays about to end, Brexit negotiations between the European Union and United Kingdom will resume in earnest. The question on everyone’s mind is simple: Will there be a deal or will the United Kingdom leave the European Union...

The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. ^{(Dutch only)}

In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. ^{(Dutch only)}

The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...

As you may remember: in April 2016 the majority of the voters voted 'no' against the ratification act of this association agreement. According to the referendum a legislative proposal is needed as soon as possible in which the effects of the referendum will be arranged. ^{(Dutch only)}

The Maastricht Treaty marked the first step towards the establishment of the European Union (EU) as we know it today, after the Lisbon Treaty.

It was even featured on Dutch television: the State of the Union by Jean-Claude Juncker, president of the European Commission on 14 September 2016... This blog is only available in Dutch. 

The CETA trade agreement between the EU and Canada is, according to the initial judgment by the Commission, a treaty that fits within the exclusive jurisdiction of the EU (trade!) and can be made by the EU after approval from the European Parliament and the Council of Ministers... This blog is only...

On 15 September, the Montesquieu Institute published her 6th policy paper, this time on the European semester... This blog is only available in Dutch.