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Global developments in ESG-related taxes, incentives and grants

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 globe are introducing tax measures and incentives to positively influence behaviors that are impacting the environment and contributing to climate change

ESG Tax Tracker

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Global developments in ESG-related taxes, incentives and grants

July 27, 2022
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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Letter sent to Lower House of Parliament summarizing internet consultation and setting out follow-up process to strengthen combating of dividend stripping

July 19, 2022
In practice, large amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the legal instruments currently available to...
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Dutch Supreme Court clarifies Section 10a CITA 1969 interest deduction limitation in acquisition structures

July 18, 2022
In particular, the Supreme Court answered several outstanding questions about Section 10a Corporate Income Tax Act 1969, such as when is there an ‘intra-group (non-business motivated) diversion’.
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Meijburg Art Commission winner getting ready to reveal her work

July 12, 2022
As the winner of the Meijburg Art Commission, Popel Coumou was asked to create a piece for the Meijburg art collection. Her work will be given pride of place at the Meijburg & Co head office befor...
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2022 Decree on Profit Attribution to Permanent Establishments

July 11, 2022
The most important changes are the incorporation of the results of the OECD’s BEPS project and the source exemption that was introduced into the Corporate Income Tax Act 1969 in 2012.
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Change to policy statement on VAT fixed establishments

July 6, 2022
Because of this change, cross-border transactions within a legal entity may be subject to VAT if this entity is a member of a VAT group in a country.
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Sustainability and the tax function: defining ESG

July 5, 2022
In recent years the public debate about corporate social responsibility (CSR) and taxation has seen an upsurge with the public, including civil society organizations and authorities (including the EU ...
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2022 Transfer Pricing Decree

July 5, 2022
The changes to the Decree are mainly a reaction to the changes made to the OECD guidelines in respect of financial transactions, intra-group services and recent OECD publications on the treatment of g...
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New Dutch Transfer pricing Decree

July 1, 2022
Today, the new Dutch Transfer pricing Decree was issued. Among other things, this new decree focuses on recent developments that have led to changes in the OECD guidelines but also the impact of the C...
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Policy statement on Box 3 restoration of rights

July 1, 2022
The policy statement sets out how rights will be restored in Box 3 and how the new Box 3 income will be calculated according to the flat rate savings option.
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Temporary reduction in excise duties on fuel and VAT on energy

June 30, 2022
The Dutch Senate passed the Act on Additional Tax Measures to Increase Purchasing Power 2022 on June 28, 2022.
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NL-Africa Tax Desk newsletter – June 2022

June 30, 2022
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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