Round table: navigating tax in challenging times

From the rise of artificial intelligence, ever-expanding globalization, new forms of non-financial reporting, continually changing legislation to the constant shifts in public opinion. How do you overcome these challenges? And above all: how do other corporate tax consultants do that?

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Tax changes announced in the 2023 Spring Memorandum

May 4, 2023
In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

EU Commission: homeworkers may also work from home up to a maximum of 49% after July 1, 2023 without consequences for their social security position

April 5, 2023
In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is es ...

Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

March 13, 2023
The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.

Clarity and lack of clarity after new Supreme Court judgment on Section 10a CITA 1969

March 7, 2023
The Supreme Court has clearly explained in this judgment how the doctrine of the diversion of funds relates to an entity that fulfills a pivotal financial function within the group.

Interest on tax due charged on corporate income tax assessments to remain at same rate for the time being

February 24, 2023
In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessm ...

Report on Foreign workers and payroll taxes

February 22, 2023
The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.

Deadline work-related costs rules

February 9, 2023
Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then th ...

Mitigate/avoid 10.5% interest on tax due by requesting an (additional) provisional corporate income tax assessment

February 3, 2023
As of March 1, 2023 the interest on tax due payable on corporate income tax and withholding tax assessments will increase from 8% to 10.5%.

Pro Memoria 2023

January 26, 2023
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

Clarification of anti-transfer pricing mismatch rule in the case of capital contributions

January 24, 2023
On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.

Pillar 2 Developments

December 22, 2022
On December 20, 2022 the OECD released three components of the Pillar 2 Implementation Framework. Our KPMG Pillar 2 specialists have prepared a summary of the content of these documents.

Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

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