Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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SMECC stands for School, Minimum standard, Education, Child-friendly policy and care-Continuum. Imagine SMECC as a flat drawing of a house. The regulatory backstop is the minimum standard in family litigation for competent parenthood – far on the horizon, however, a necessary fundament of human...
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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)
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Last week, the Dutch and Belgian ombudsmen called on their governments to take action in the context of pensions problems for unemployed cross-border workers, aged 65, and living in Belgium. In response to this call, a possible solution by Expertise Centre ITEM is elaborated in this blog.
This blog...
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Asylum seekers usually do not cross borders with a bag of documents. They have lost their personal belongings or have been confiscated by smugglers. Oral statements are therefore the only proof of origin. (Dutch only)
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May the US President appoint his son in law as advisor to the White House? For quite a lot formal appointments the President needs the advice and consent (permission) from the senate, but not here. Is it permissible?