About Yoran Noij

Yoran works as an associate at NovioTax. He is also a member of the Dutch Association of Tax Advisers (NOB). Professionally, Yoran is skilled in managing (international) tax restructurings, tax treaty interpretation, Corporate Income Tax law as well as preparing a variety of important tax documents and processes, including Master & Local filings, transfer pricing memoranda, Advance Pricing Agreements (APAs), and Advance Tax Rulings (ATRs).

Driven by the complexities of the digital world, Yoran has a keen interest in the cryptocurrency industry and consistently updates his knowledge on the tax implications surrounding digital assets, ensuring he stays at the forefront of regulatory shifts and best practices. More broadly, Yoran is interested in financial markets and their interplay with (global) political and economical dynamics. This broader perspective allows him to contextualize the rapid transformations in the finance sector and anticipate any effects on taxation and compliance. His understanding extends beyond traditional market mechanisms to capture the intricacies of decentralized finance, digital asset ecosystems, and the evolving landscape of cross-border transactions.

Yoran joined NovioTax in 2016, initially starting as an intern. After completing his internship, Yoran kept working at NovioTax. Simultaneously, he earned his Bachelor's degree in Tax Law from HAN University of Applied Sciences and his Master's degree from Tilburg University. Beyond his core responsibilities, he often engages in research projects and contributes as a co-author to publications and internal news items. Additionally, Yoran participates in network events, provides presentations to various accounting firms, and contributes to the commercial policy direction at NovioTax.

In his free time, Yoran enjoys going on adventurous trips, from deserts in Jordan to glaciers in Iceland. He also enjoys playing board games with friends and family.

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

• Afwijkingen in de tijd: het fiscale belang van jaren, (extra) boekjaren en kalenderjaren (February 2024)
• 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)