In 2020, the Dutch government, like many others, implemented various temporary measures aimed at providing immediate financial leeway to the business community to cope with the financial consequences of the pandemic. Such measures include non-tax schemes, like extended governmental business loan guarantee schemes and non-refundable temporary emergency schemes for job retention.
There are also several measures in the area of taxation. Some of these are more of a practical nature (e.g., how to apply tax treaties to cross-border workers who were forced to work from home), while others were designed to enhance companies cash flow position. One of the more significant measures concerned the possibility to obtain extraordinary deferral of pay…
Read the full article at: https://news.bloombergtax.com/daily-tax-report-international/impact-of-changes-to-dutch-tax-loss-rules-on-restructurings