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Conditions for NOW 3, changes to NOW 1 and 2 and opening NOW 1 Subsidy Determination Desk

October 9, 2020
The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the openi ...
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Impact of transfer pricing adjustments on EU customs valuation

August 27, 2020
Many companies are not aware that retrospective intercompany transfer pricing adjustments could potentially impact the customs valuation of goods imported into the EU. It is therefore imperative that ...
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New European environmental taxes in the offing

August 13, 2020
In July, EU heads of government reached agreement on the largest-ever EU recovery package to mitigate the consequences of the corona recession. The agreement includes new environment-related measures ...
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The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)

July 2, 2020
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwan ...
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Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020
Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...
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Transfer pricing in times of crisis: what should you do?

June 18, 2020
On Thursday June 11th, KPMG Meijburg & Cos transfer pricing team organized a webcast to share the first experiences regarding transfer pricing issues in the context of the COVID-19 crisis. We have ...
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Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

May 28, 2020
From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0. ...
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Multilateral Instrument: Where do we stand?

April 28, 2020
The multilateral instrument (MLI) entered into force in the Netherlands on January 1, 2020. For many treaties this means that the application of such a treaty is not as self-evident as before. Do ...
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Multilateral instrument causes tax temperatures to fluctuate

November 15, 2019
Fred van Horzen, partner specialized in tax treaties, EU treaty freedoms and State aid, shares his views on tax temperature fluctuations.
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KPMG submission on ‘Pillar One’ approach to address digital economy tax issues

November 13, 2019
This week KPMG submitted its comments to the Organisation for Economic Co-operation and Development (OECD) consultation with regard to the unified approach under Pillar One.
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Dutch Lower House of Parliament passes Bill on ratification of the MLI

February 13, 2019
On February 12, 2019 the Dutch Lower House of Parliament passed the Bill for the ratification of the Multilateral Convention (“MLI”) to Implement Tax Treaty-Related Measures to Prevent Base ...
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Internet consultation on tax treaty policy and designation of low-taxed states

September 26, 2018
On September 25, 2018 the government launched an internet consultation, giving interested parties the opportunity to raise issues that are important to them relating to i) Dutch tax treaty policy and ...
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