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NL-Africa Tax Newsletter – June 2024

June 28, 2024
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s NL-Africa Tax Desk newsletter includes, amongst others, an update on the 2024- ...
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Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants

June 26, 2024
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the glob ...
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ESG insights for Tax & Legal | June 2024

June 26, 2024
Welcome to our third edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!
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Evaluation of the 30% ruling

June 21, 2024
SEO Economic Research (‘SEO’) was commissioned by the Ministry of Finance to evaluate the extraterritorial expenses scheme, the 30% ruling and the partial foreign taxpayer status. This evaluation has ...
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Court of Justice of the European Union: toll manufacturer not a fixed establishment for VAT purposes

June 18, 2024
This new judgment is a welcome and useful confirmation of the line taken by the CJEU.
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Investigation into the pros and cons of a possible REIT-regime in the Netherlands

June 10, 2024
As from 1 January 2025, the fiscal investment institution (“FII”) regime will no longer be accessible for companies directly investing in Dutch real estate.
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Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

June 7, 2024
The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.
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Kopie van Tax Update Shipping & Offshore - July 2023

June 6, 2024
This is the third Tax Update for the Shipping & Offshore sector for 2023.
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Global Family Business Report 2024

June 4, 2024
Finding ways for tradition and innovation to co-exist is one of the most common challenges in building a lasting legacy in family businesses. By exploring the essence of legacy and its impact on busin ...
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NL-Africa Tax Newsletter – May 2024

May 30, 2024
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s newsletter includes, amongst others, an update on the tax proposals (including ...
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Important judgment on tax classification of financial instrument

May 22, 2024
On May 17, 2024 the Dutch Supreme Court rendered an important judgment on the tax qualification of a financial instrument that was issued by a company established in France in 2007. It concerned the ‘ ...
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Tax measures in the general coalition agreement

May 17, 2024
On May 15, 2024 the four coalition parties PVV, VVD, NSC and BBB published their general agreement ‘Hope, Courage and Pride’. The general agreement and the budgetary appendix provide insight into the ...
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