Don’t always pursue a ruling, but always consider one

Where the ruling practice used to be seen as a fundamental pillar of the Dutch business climate, the Dutch tax authorities now describe preliminary consultation as ‘an important element of its monitoring policy’.

Newsoverview (5)

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.

Tax Reimagined: practical Pillar Two approach

May 10, 2022

Tax Reimagined: practical Pillar Two approach - download our memorandum

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.

DAC7: EU reporting requirements - Factsheet request

January 28, 2022

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