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Article ESG Tax Seminar: Guidance to explore ESG

July 26, 2023
ESG is a trend that will alter the business environment beyond recognition in the near future. To better understand how ESG will impact tax, KPMG Meijburg organized the ESG Tax Seminar: Guidance to ex ...

Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023
The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.

CBAM enters into force on 17 May 2023

May 16, 2023
On 16 May, the European Union’s (EU) new Regulation establishing a Carbon Border Adjustment Mechanism (CBAM) was published in the Official Journal of the European Union, and will enter into force the ...

EU ETS & CBAM: key pieces of legislation formally adopted

April 26, 2023
EU ETS & CBAM: key pieces of legislation formally adopted The end of a lengthy decision-making process results in a conclusive green light.

Plastic taxes - A European perspective

December 28, 2022
The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.

The path to tax transparency in the Benelux

December 23, 2022
In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders re ...

Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached

December 14, 2022
CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

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.

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 ...

Pillar Two – impact on the maritime industry

February 18, 2022
On December 20, 2021, the OECD published the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) report, involving 137 countries. This one-pager provides insights into specialists view on t ...

Blog: Pillartalk

February 2, 2022
This blog considers the responses to pillar  Two seen to date and the impact that the introduction of QDMTT might have on policy behaviours.

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