Gert-Jan Hop

Partner

Biography

Gert-Jan believes that advising starts with listening carefully. He has the keen ability to analyse issues from multiple angles without missing any of the details. Gert-Jan understands the challenges and opportunities that entrepreneurs face. This enables him to think along with clients, look beyond the numbers and provide holistic solutions. The phrase that best describes his approach is “do what you say and say what you do.

  • Co-founder of NovioTax in 2016.
  • Trusted advisor for Dutch and foreign companies in the field of transfer pricing, APAs, audit assistance, etc.
  • Author of various (Dutch and German) tax publications.
  • Member of the International Fiscal Association (IFA).
  • Member of the Dutch Association of Tax Advisers (NOB).
  • Worked at Loyens & Loeff (including 1.5 years in Frankfurt) and KPMG Meijburg & Co.
  • Studied Tax Law at the University of Groningen.
  • Speaks and writes Dutch, German and English.

 

Blogs written by Gert-Jan

District Court confirms application of PSM in a client’s TP case

Authors: Gert-Jan Hop, Anneke Francissen, Patrick Schrievers, Lara Manraad, Neha Mohan
The District Court of North Holland issued a judgment in a Transfer Pricing case in which NovioTax represented the taxpayer, defending the application of the Profit Split Method, allocating 70% of the residual profits to the Netherlands and 30% to the PE jurisdiction, against the cost-plus approach (TNMM with 15% mark-up on a restricted cost base) proposed by the Dutch tax authorities. The case demonstrates the importance of comprehensive transfer pricing documentation in dispute resolution.

Important changes to the NL – MEX DTAA

Authors: Gert-Jan Hop
In March 2023, Mexico deposited the ratification bill for the MLI with the OECD, which entered into force for Mexico’s double tax treaties on 1 July 2023. Since the Netherlands has already ratified and deposited the MLI with the OECD in 2019, the Netherlands-Mexico tax treaty is modified with effect from 1 July 2023 based on each party’s specific choice to opt in or out of the corresponding articles of the MLI.

Preparing for ATAD3

Authors: Neha Mohan, Gert-Jan Hop
In this blog, we highlight the urgency for E.U. companies to examine whether they meet certain “minimum substance requirements” in preparation for ATAD3 – the proposed E.U. Directive aimed at preventing the misuse of “shell entities” in the E.U. Once implemented by the E.U. Member States, the proposed Directive will require E.U. companies that do not meet the specified substance requirements to prove that they perform actual economic activity.

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