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Importance of meeting Substance Requirements – The Netherlands

AGN EMEA Taxation Task Force (TTF) Newsletter

Does your client have a Dutch holding (finance) company or Dutch operations which are held by a foreign holding (finance) company with a limited function? If the answer is yes, it is important to consider the substance requirements. For tax purposes, the substance requirements are probably more relevant than expected!

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March 13, 2023

The AGN Advisory Migration Methodology – Supporting member journeys from compliance to advisory

AGN Global Business Voice: Practice Management Accountants ‘move to advisory’, or their transition from pure compliance services to a more advisory centred approach, is a phenomenon driven by the deployment of the latest technologies and changing client expectations. The technologies deliver production efficiencies – freeing up a professional’s time. The technology can accumulate large amounts […]

February 3, 2023

The AGN Guide to Hybrid Working and ‘Flex Culture’

AGN Global Business Voice: Practice Management Explore the practical do’s and don’ts of introducing your own hybrid or flexible working policies and ‘Flex Culture’.

November 16, 2022

The Great Female Resignation…? The AGN ‘Women of Impact’ Initiative

AGN Global Business Voice: Practice Management Why are women professionals so poorly represented at senior levels within many firms across the sector? In 2021, the AGN Women of Impact (WOI) awards program sought to recognise the unique impact of women accountancy professionals and staff within our member firms. We focused on outstanding contributions and leadership, […]

September 1, 2022

Metaverse Part 2 – The Business Implications

AGN Global Business Voice: International Business Issues. What are the practical implications of the metaverse for business owners? In part one, we looked at the metaverse concept as famously espoused by Mark Zuckerberg in 2021. The metaverse appears to hinge on integrating a range of existing technologies, such as virtual reality and blockchain. Still, it […]

August 23, 2022

Metaverse Part 1 – The Real Reality?

AGN Global Business Voice: International Business Issues. What is the metaverse, and why it might mean radical change for business? The idea of the metaverse hit the global popular conscience in 2021 when Mark Zuckerberg announced that the name of the holding company for his various sub-brands would change from Facebook to Meta.

July 28, 2022

India – Still a Leading Destination for Foreign Investment

AGN Global Business Voice: International Business Issues. India remains a hot topic where many AGN member firms have helped their clients take advantage of the incentives to do business.

June 28, 2022

The New Consolidators? Observations on accountancy structures, capital and consolidation.

AGN Global Business Voice: AGN Thinking. Is consolidation different this time around? The one thing that pretty much all senior partners of accountancy firms can agree on–across the world – is that they are facing a recruitment challenge, that there is a dearth of high-quality accountancy professionals, and the impacts of technology are ever-increasing.

April 13, 2022

In Search of Excellence – Looking again at iconic management books

AGN Global Business Voice: Business Alert In a wave of publishing that took grip mainly in the 1980s and 90s, ‘management texts’ became the must-have shelf liner for millions of executives across the world. It was a period when some of the greatest management texts were published. These books were lauded at the time as […]

March 24, 2022

Clients & Climate Change – Threat and Opportunity?

AGN Global Business Voice: Business Alert The dust has long settled on COP 26, but in November 2021, the world focused on the Glasgow climate conference, temperature change targets, and carbon and methane emissions. Many states signed up to new targets, global business was scrutinized, and commitments were made to change consumer behaviour – all […]

March 7, 2022

Britain Since Brexit – Still the Place To Do Business

AGN Global Business Voice: Business Alert In our last Brexit GBV in January 2021 we opened our article by saying, “it would seem that everything has changed and nothing has changed.” In this update, we now examine to what extent the UK is enjoying the freedom bonus promised by the Brexiters or suffering the calamitous […]

February 10, 2022

Unlocking Your Firm’s Power to Recruit Quality Staff

The hottest topic amongst AGN members – almost worldwide – is their struggle to recruit the high-quality staff they need to fulfil their existing commitments and the growth opportunities ahead of them. Research tells us that 74% of businesses within the accounting sectorare “feeling the strain” from a lack of skilled workers.

December 7, 2021

M&A Outlook II – The AGN Global Survey of M&A Activity: The Foothills of Future Change?

This latest edition of the AGN Global Business Voice survey follows M&A Outlook I (The Calm Before The Storm), conducted in early 2021 – which gave us a snapshot of how AGN members’ corporate finance activity had been impacted by the global pandemic.

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March 27, 2023
If your client has a Dutch holding company or Dutch operations held by a foreign holding company with a limited function, have you considered the substance requirements? Read Jeroen in ‘t Hout's (Tax Partner at Daamen & van Sluis) article to learn more.
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