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As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 350 tax lawyers are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing. In case of, for example, a takeover or financing transaction, it is very important to identify all relevant tax aspects as early as possible. By doing so, they can be taken into account in the negotiations.

Our experts can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences. When discussions with the tax authorities arise, going to court is a possibility, but often negotiations are a good alternative. They can lead to an acceptable compromise.

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Clients highlight the lawyers' "technical know-how and the fact that it is always possible to fall back on other specialists in the firm when there are tangential issues."

Chambers Europe-wide, 2020

Sources further appreciate that the lawyers "answer questions quickly and precisely".

Chambers Europe-wide, 2020

"Co-operative, creative, proactive and to-the-point."

Chambers Europe, 2019

"I like to work with CMS because they anticipate any difficulties and they keep me informed. Their communication with us is excellent."

Chambers Europe, 2019

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    Corporate Tax

    Tax aspects relating to such matters as mergers and takeovers, private equity, employee participation plans and structured finance, form an important part of corporate tax law.

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    International Tax

    Sound tax advice is absolutely essential where international mergers and takeovers, private equity, international tax planning and transfer pricing are concerned.

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    Real Estate Taxation

    With property transactions and property developments, active support with tax matters is extremely important. By identifying and solving tax pitfalls and developing creative constructions for tax purposes, these transactions and developments can be optimized from a financial point of view.

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    VAT

    If you engage in business activities in the Netherlands or in other EU member states, you will probably have to pay VAT on your turnover. But even if you do not have a VAT-registered business, you will be confronted with it in some way or other. In that case, VAT paid on your purchases is a cost item. Today more than 130 countries have VAT or a similar levy. In this age of globalization you will increasingly be confronted with VAT legislation, both in the Netherlands and elsewhere.  

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    16/10/2014
    Trans­fer Pri­cing - A stra­tegic ap­proach for glob­al busi­ness per­form­ance
    As shown by the re­cent works at G20, OECD, European or UN level, mul­tina­tion­al en­ter­prises (MNEs) have to ad­apt to rap­idly chan­ging leg­al and eco­nom­ic en­vir­on­ments:le­gis­la­tions and prac­tices evolve con­stantly and be­come more com­plex, and deal­ing with them in a cross-bor­der con­text is a sig­ni­fic­ant chal­lengewith loc­al and glob­al reg­u­la­tions be­com­ing more pre­script­ive, the num­ber and com­plex­ity of tax in­vest­ig­a­tions be­ing con­duc­ted by spe­cial­ised teams with­in loc­al tax au­thor­it­ies is rap­idly es­cal­at­ing, and the quantum of tax ad­just­ments is rising ac­cord­inglyWith­in this frame­work, the design and im­ple­ment­a­tion of in­tern­al pri­cing rep­res­ents much more than a com­pli­ance is­sue. Clear and prac­tic­al ad­vice is crit­ic­al to the es­tab­lish­ment of a ro­bust, tax ef­fect­ive struc­ture; trans­fer pri­cing is provid­ing sig­ni­fic­ant op­por­tun­it­ies for MNEs to ad­apt in­tern­al re­mu­ner­a­tion policies to max­im­ise tax ef­fect­ive­ness and en­sure close align­ment with busi­ness and com­mer­cial strategies.
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    March 2020
    CMS Tax Glob­al Bro­chure
    At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade policy agenda.Tax be­ha­viour is now a ma­jor fea­ture of cor­por­ate repu­ta­tion, with in­stant com­mu­nic­a­tion put­ting in­tense pres­sure on in­ter­na­tion­al com­pan­ies to pub­lish in­form­a­tion on how they meet their tax ob­lig­a­tions and man­age tax risks. The EU’s man­dat­ory re­port­ing re­quire­ments for cross-bor­der tax ar­range­ments (the DAC6 re­gime) carry heavy sanc­tions for non-com­pli­ance. With DAC6 be­com­ing fully ap­plic­able across the EU on 1 Ju­ly 2020, dis­clos­ure is a key is­sue for in­ter­me­di­ar­ies, tax­pay­ers and na­tion­al tax au­thor­it­ies.Fisc­al trans­par­ency and fair­ness are key con­cepts not just for en­ter­prises and in­di­vidu­als, but for the gov­ern­ments and fin­an­cial in­sti­tu­tions who com­pete to pro­mote and at­tract in­ter­na­tion­al trade and in­vest­ment. The G20/ OECD pro­ject to tackle base erosion and profit shift­ing (BEPS) has brought to­geth­er over 135 coun­tries in a col­lab­or­at­ive ef­fort to com­bat tax avoid­ance.Di­git­al­isa­tion is a key fo­cus of the BEPS pro­ject. As the glob­al di­git­al eco­nomy con­tin­ues to pro­duce new products, ser­vices and com­mer­cial prac­tices in every sec­tor, it raises a host of new ques­tions for in­ter­na­tion­al tax policies and struc­tures. On­line mar­kets and their tax im­plic­a­tions for do­mest­ic and cross-bor­der trans­ac­tions are hav­ing game-chan­ging ef­fects on how and where busi­ness is done.Many tax au­thor­it­ies are ramp­ing up their en­force­ment ac­tions, armed with stiffer pen­al­ties and a more tar­geted ap­proach to in­vest­ig­a­tions. The net res­ult? Tax­pay­ers of dif­fer­ent kinds – mul­tina­tion­als, fin­an­cial in­sti­tu­tions, funds, in­vestors and high net worth in­di­vidu­als – are fa­cing in­creased tax risks and pres­sures. The right ad­vice can make all the dif­fer­ence. Ex­perts can help you shape your strategy, man­age the risks and make the most of the op­por­tun­it­ies in the tax land­scape of the 2020s.

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    23/05/2020
    Dutch Su­preme Court con­firms con­tin­ued ap­plic­ab­il­ity of debt clas­si­fic­a­tion...
    08 July 2020
    CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
    25 May 2020
    Dutch Su­preme Court con­firms con­tin­ued ap­plic­ab­il­ity of debt clas­si­fic­a­tion...
    On 15 May 2020, the Dutch Su­preme Court is­sued an im­port­ant de­cision on the debt clas­si­fic­a­tion rules for Dutch cor­por­ate in­come tax (CIT) pur­poses (case ECLI:NL:HR:2020:874). In­tro­duc­tion The case,...
    27/04/2020
    Neth­er­lands is­sues new tax meas­ures in re­sponse to COV­ID-19 crisis
    25 March 2020
    CMS Ex­pert Guide to COV­ID-19 tax re­lief meas­ures
    28 April 2020
    Neth­er­lands is­sues new tax meas­ures in re­sponse to COV­ID-19 crisis
    On 24 April, Hans Vijl­brief, the Dutch state sec­ret­ary for Fin­ance, an­nounced six ad­di­tion­al tax meas­ures to sup­port busi­nesses and homeown­ers in re­sponse to the COV­ID-19 crisis. These meas­ures serve...
    14/04/2020
    In­sight: Us­ing VAT as a tool to fight cli­mate change?
    19 April 2017
    CMS Ex­pert Guide to trans­fer pri­cing doc­u­ment­a­tion re­quire­ments
    This CMS Ex­pert Guide is an ex­cel­lent sup­port for in­ter­na­tion­al groups to man­age and se­cure their trans­fer pri­cing policy in an en­vir­on­ment where the pro­vi­sions of na­tion­al laws are far from be­ing har­mon­ised.
    19 August 2019
    The ins and outs of Brexit – em­ploy­ment and tax as­pects
    As the Brexit pro­cess ap­proaches its ex­ten­ded 31 Oc­to­ber 2019 dead­line, UK and EU com­pan­ies and their em­ploy­ees are fo­cus­ing on the key em­ploy­ment law and tax ques­tions that will shape busi­ness and the...
    April 2020
    CMS Guide to Real Es­tate Trans­ac­tion Costs and Taxes in Europe
    10 April 2017
    CMS Ex­pert Guide to trans­fer pri­cing rules and TP law
    Are you look­ing for in­form­a­tion on trans­fer pri­cing rules and TP law? This CMS Ex­pert Guide provides you with everything you need to know.
    16 July 2019
    An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
    Data Pro­tec­tion The European Gen­er­al Data Pro­tec­tion Reg­u­la­tion raises at least two is­sues in par­tic­u­lar in this con­text. First: is pseud­onym­ous in­form­a­tion per­son­al data? Second: how can a “right...