Recent Dutch Tax Developments in M&A Transactions
In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.
The article discusses various recent Dutch and EU publications that address tax topics relevant for M&A transactions. Topics in these Dutch court opinions, EU and Dutch advocate general opinions, and Dutch knowledge group positions (KGP) include the Dutch anti-base erosion rules, currency exchange results in light of the Dutch participation exemption, the tax treatment of transaction costs and bonuses, and warranty and indemnity insurance (W&I). Ashley and Michael also briefly discuss certain Pillar 2 aspects of M&A transactions.
Read the full article here.
Authors: Ashley Peeters and Michael Molenaars
Source: Tax Notes International, volume 114, number 6
Publication: 6 May 2024
