Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
Claim your profile
Articles by Monique van Herksen
What Tax Changes Would Accommodate Employing Nomad Employees? Original
Monique van Herksen of Simmons & Simmons discusses her personal perspectives on the tax changes needed to accommodate the employment of nomad employees. Since the COVID pandemic, flexibility to work from a location other than the employer’s designated office is a new-found highly valued freedom embraced by many employees. So much so, that corporates find that a flexible work policy is a must to retain and attract talent.
EU Commission’s Proposed Transfer Pricing Directive Impacts MNEs Original
The proposed EU Transfer Pricing Directive should be closely monitored by MNEs doing business within the European Union. The Directive aims to target transactions between EU-based associated enterprises, but transactions between an EU-based associated enterprise and its foreign associated enterprises may also be affected. Historically, the European Commission did not allocate significant time and resources to transfer pricing.
Transfer Pricing and Environmental Taxation: Carbon Credits Original
By the end of 2021, over 80 countries representing almost 75% of global emissions announced commitments to achieve net zero emissions. These “commitments” essentially translate into decarbonization rules or legislation. Following the Paris Agreement, countries party to the Paris Agreement put climate plans in place to cut their Green House Gas (GHG) emissions and set Nationally Determined Contributions (NDCs) that serve to measure progression towards reducing their GHG emissions.
OECD Provides Useful Guidance on Advance Pricing Agreements
Photographer: Jean Ayissi/AFP via Getty Images) By Monique van Herksen Oct. 25, 2022, 7:00 AM Monique van Herksen of Simmons & Simmons LLP discusses the recent guidelines from the Organisation for Economic Cooperation and Development, intended to provide best practices to improve the effectiveness of the bilateral advance pricing agreement process.
New Dutch Transfer Pricing Guidance Focuses on Financial Transactions
A new Dutch transfer pricing decree has been released. Above: A national flag flies outside the Dutch finance ministry headquarters in The Hague, Netherlands, on Wednesday, June 1, 2022. Photographer: Valeria Mongelli/Bloomberg By Monique van Herksen and Clive Jie-A-Joen July 20, 2022, 7:00 AM Monique van Herksen and Clive Jie-A-Joen of Simmons & Simmons highlight some of the key details of the new Dutch transfer pricing decree and their impact on financial transactions between related parties.
Consider Mutual Agreement Procedures For Double Tax Relief
Law360 (February 10, 2021, 5:22 PM EST) -- The process of finding your way through a mutual agreement procedure, or MAP, to get to avoidance of double taxation has long been considered too complicated, too slow and ineffective, as a result of which taxpayers simply don't file for MAP relief. However, not filing leads to an unnecessary tax cost for business.
Judicial review of exchange of information requests
Home Analysis Judicial review of exchange of information requests Home Analysis Judicial review of exchange of information requests 22 October 2020 Speed read A recent decision of the CJEU indicates that persons to whom a request for information is served under the EU Directive on Administrative Cooperation must have the right to judicially review the legitimacy of that request. While this aspect of the decision is welcome, the decision in its entirety may be disappointing to taxpayers.
INSIGHT: Finding Your Way Through MAP With New Dutch Guidance
On June 11, 2020, the Dutch Ministry of Finance issued a new Mutual Agreement Procedure (MAP) Decree, laying out what the process is to obtain competent authority assistance and in particular, updating the process to adapt to the minimum standard of OECD BEPS Action 14, integrating access to the new European Arbitration Directive as implemented in Dutch law into the Dutch MAP process, and integrating the OECD’s Multilateral Legal Instrument (MLI) MAP agreements and changes into the decree.
INSIGHT: (In)direct Tax Considerations in Light of Covid-19 and Brexit
Covid-19 has led to unprecedented circumstances for business. While every tax director’s initial focus was on cash flow management and on navigating the available (tax) stimulus measures to determine whether their company qualifies for any of them, currently it is the cash tax impact of the consequences of Covid-19 on business that may be leading to unforeseen issues, threatening to challenge some of the cash flow management steps taken earlier.
Key Aspects Of The Netherlands' Renewed Tax Ruling Practice
Law360 (September 5, 2019, 4:44 PM EDT) -- This article discusses the key aspects of the renewed Dutch tax ruling practice that became effective as of July 1. The new practice will impact multinational enterprises wishing to obtain advance certainty on the tax consequences of their planned actions — including advance pricing agreements and advance tax rulings. Tax rulings signed before July 1 are not impacted.
Show More
loading
Actions
Is this you?
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.Get in touch with Monique
Contact Monique, search articles and posts on X, monitor coverage, and track replies from one place.
Learn more about Muck Rack