About Yoran Noij

Yoran is associate at NovioTax and applicant member of the Dutch Association of Tax Advisers (NOB). He specializes in the field of international tax law with a particular focus on BEPS Actionplan 15 and the (June 7, 2017) signing of the multilateral instrument (MLI). The MLI will modify a large number of existing bilateral tax treaties by including anti-tax avoidance measures developed in the BEPS project. The MLI is not expected to become effective on a large scale until 2019. We expect however that the MLI will impact the international tax community. Yoran is a dedicated foreground analyst itemizing the various changes that the MLI will bring.

Yoran has finalized his Masters degree Tax law at Tilburg University. Yoran is co-author of a number of papers and newsitems for the firm's website. In this respect he is working on a paper elaborating on bilateral tax treaties following ratification of the MLI and expiration of the MLI waiting periods. Within the firm Yoran co-chairs the weekly knowledge meetings and is in charge of harvesting the necessary information. Yoran has been involved with the firm since the end of 2016.

Publications

• Weekblad Fiscaal Recht, "De verrekening van voorvoegingsrenten en -verliezen", WFR 2020/4
• Financier Worldwide, "The latest transfer pricing trends in the Netherlands", April 2019 Annual Review
• Financier Worldwide, "Impact of the Zinc case on transfer pricing", November 2018 issue

Internal Publications

• Vijf aandachtspunten bij verbreking van de fiscale eenheid in het kader van drempeloptimalisatie (November 2021)
• International community strikes a ground-breaking tax deal (October 2021)
• Wijziging verliesverrekeningsregels: voorkoming van verliesverdamping en herwaardering van actieve belastinglatenties (June 2021)
• Tegemoetkoming voor particuliere investeerders met participaties in Duitse KG’s (December 2020)
• Belastingplan 2021 (en 2022?) (September 2020)
• Regeling substance-vereisten gewijzigd als gevolg van Danish Cases (February 2020)
• Het belang van een gedegen Transfer Pricing documentatie (January 2020)
• Belastingplan 2020 – belangrijkste wijzigingen voor het bedrijfsleven (September 2019)
• The Multilateral Instrument – EU overview (September 2019)
• Consultatie alternatieven fiscale eenheid (June 2019)
• Dutch government shares its view on CJEU Danish cases (June 2019)
• EU revises list of non-cooperative jurisdictions (June 2019)
• Behandeling LLP bewijst dat lijst samenwerkingsverbanden indicatief is (May 2019)
• The Dutch implementation of ATAD1 (March 2019)
• Multilateral Instrument (MLI) ratified by Dutch Parliament (March 2019)
• The Dutch implementation of the Anti-Tax Avoidance Directive (March 2019)
• Dutch implementation of the Mandatory Disclosure Directive (DAC6) (December 2018)
• The Netherlands´ preferential IP regime for software companies (December 2018)
• Impact of the Zinc case on transfer pricing (November 2018)
• The attribution of Location Savings in a transfer pricing context (March 2018)