News

Good Practices Tax Control Framework: next steps

January 13, 2022

In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi ...

Customs switches to new declaration system

January 12, 2022

With the transition from the current declaration systems to DMS, changes will also be made to customs processes.

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.

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 ...

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.

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 ...

DED memorandum 2021

December 22, 2021

Take a look at our VAT Deduction Exclusion Decree flowchart to determine whether a DED adjustment is necessary.

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 ...

Climate Tax aspects of 2021 coalition agreement

December 21, 2021

We briefly address what is currently known about the intended climate tax measures.

Upper House of Parliament adopts the 2022 Tax Plan package and the bill on Combating mismatches in the application of the arm’s length principle Act

December 21, 2021

We have briefly outlined the motions that were approved.

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 ...