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2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024
The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

Global Family Office Compensation Benchmark Report 2023

July 19, 2023
This report is one of the world’s largest dataset on Family Office compensation and with more than 650 single Family Office professionals participating in its creation, KPMG P ...

Global Family Business Tax Monitor 2023

February 28, 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifeti ...

CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

October 26, 2022
Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.

Internet consultation on legislative proposal to implement Pillar 2 in the Netherlands

October 25, 2022
The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.

European Commission’s response to the OECD Pillar 2 model rules

December 23, 2021
On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but ...

OECD publishes Global Anti-Base Erosion Model Rules (Pillar 2)

December 20, 2021
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterpris ...

BEPS 2.0 Update: A new tax system for the digital era

March 2, 2020
On 24th of October, 2019, the roundtable session 'BEPS 2.0 Update' took place at KPMG Meijburg & Co. As a result, a report was made with interesting findings and feedback on the OECD consultation ...

OECD Update: 'Unified Approach' promising for acceptance

February 2, 2020
On 31st of January, 2020, the OECD gave an update on the outline for a global taxation of multinationals: 'Unified Approach'. Jaap Reyneveld, partner at KPMG Meijburg & Co: “It looks like the 'Uni ...

Major changes EU VAT and e-commerce 2021

December 10, 2019
New VAT rules for e-commerce will be introduced in the European Union (EU) as of January 1, 2021. In this blog Max van de Ven, Andy van Esdonk and Giancarlo Stanco, of KPMG Meijburg & Co, each sha ...

“An aging population and digitization are eroding the tax base.”

September 2, 2019
A digitizing economy and an aging population are creating financial problems for governments and forcing them to look at the financing of public expenditure over the longer term. In other words, the s ...

“In a digital world, we don’t just tax profits in the country where a business has a physical presence.”

August 27, 2019
Most international businesses pay taxes via local offices (permanent establishments) on profits they realize in other countries. But in today’s digital economy there is often no such thing as a perman ...

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