Out of the box

Meet our team

The C&B More team is young, driven and ambitious. We provide tax advice in the maritime sector, to Director/Majority Shareholders, and Foundations and Institutions for the Promotion of the Public Interest. However, we also extend a warm welcome to other sectors. Our services range from advice to tax returns. Meet our team below and learn more about the expertise we have to offer. Can we offer further assistance?

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News and current events

Dutch/Curacao shipping structure

We would like to present a tax proposition for ship-owning companies using the Curacao tonnage tax system and the Dutch participation exemption. The structure combines a Dutch holding company with an subsidiary on Curacao. Both The Netherlands and Curacao have tonnage tax regimes. Under such regime the actual profit is not taxed, but the taxable … Continued

Consultation on Anti Tax Avoidance Directive published

On 10 July 2017, the Dutch government published the consultation document for implementation of the Anti Tax Avoidance Directive (ATAD1). The document outlines the potential changes to Dutch law based on ATAD1, which mainly concerns earning stripping and controlled foreign corporations.  The consultation document is open for comments until 21 August 2017. Implementation of ATAD1 … Continued

Multilateral agreement against tax evasion

Recently, the multilateral treaty against international tax evasion was signed by nearly 70 countries, including the Netherlands. The treaty is one of the results of the Base Erosion and Profit Shifting project (BEPS-project) by the OECD. A number of countries intend to sign this treaty later this year. Below we explain the background and consequences … Continued

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