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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’.

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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 ...
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