Recente artikelen van Barry

New tax treaty with Ireland

New tax treaty with Ireland

26th of June 2019

On 13 June 2019, a new tax treaty between the Netherlands and Ireland has been signed. This treaty replaces the old tax treaty from 1969.

MLI and prevention of treaty abuse

MLI and prevention of treaty abuse

26th of June 2019

With respect to the multilateral instrument (MLI), individuals and companies must be alert when using treaty benefits. Individuals and companies must take into account the influence of the multilateral instrument and the principal purpose test on the effect of the tax treaty. Consulting only the tax treaty is no longer sufficient.