About Lara Manraad
Lara is working as an associate at NovioTax. She has finalized her bachelor’s degree on Tax & Economics at HAN University of Applied Sciences. She is currently proceeding her educational career at Tilburg University studying for a Master’s degree in Tax law.
Lara specializes in the field of CFC legislation and is involved in the implementation of the Money Laundering and Terrorist Financing (Prevention) Act (Wwft). The Act contains provisions regarding customer screening, identification and verification of customers, and the reporting of unusual transactions. Her interests also lie in the field of the transparency issues and fairness in taxation related to the EU Council Directive 2011/16 regarding cross-border tax arrangements, known as DAC6. Lara has been involved with NovioTax since September 2019.
- Arrest van de Hoge Raad omtrent de herkwalificatie van een aandeelhouderslening in belaste winstuitdeling: zo helder als koffiedik? (February 2023)
- Belastingplan 2022 – belangrijkste wijzigingen voor het bedrijfsleven (September 2021)
- Verrekening buitenlandse bronbelasting niet toegestaan op aandeelhoudersniveau (February 2020)
- Russische thin-cap regelgeving resulteert in dubbele belastingheffing (January 2020)