Court of Justice of the European Union rules that the UBO register must not be publicly accessible

The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.

Court of Justice of the European Union rules that the UBO register must not be publicly accessible

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European Commission publishes proposal for a directive to tackle the misuse of shell entities

December 28, 2021
On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.
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Tax Update Shipping & Offshore - December

December 27, 2021
This is final edition of our Tax Update for the Shipping & Offshore sector for 2021. We are keen to keep you updated on national and international developments, diverse case law, bills and practic ...
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Supreme Court sets aside current Box 3 tax

December 24, 2021
The judgment affects the years from 2017 onward and may have consequences for thousands of taxpayers.
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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 ...
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DED memorandum 2021

December 22, 2021
Take a look at our VAT Deduction Exclusion Decree flowchart to determine whether a DED adjustment is necessary.
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Revenues EU ETS and CBAM for the EU?

December 22, 2021
On December 22, 2021, the European Commission published its proposal for the next generation of EU own resources. There are from a Tax Sustainability perspective two proposed new resources o ...
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Climate Tax aspects of 2021 coalition agreement

December 21, 2021
We briefly address what is currently known about the intended climate tax measures.
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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 ...
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Good Practices Tax Risk Management

December 17, 2021
Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).
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Annual adjustment of salary criterion for highly skilled migrants 2022

December 17, 2021
The gross monthly salaries that apply as of January 1, 2022 have been published.
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Tax aspects of 2021 coalition agreement

December 16, 2021
We briefly address what is currently known about the intended tax measures.
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