Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants

November 29, 2023
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the glob ...
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Article ESG Tax Seminar: Guidance to explore ESG

July 26, 2023
ESG is a trend that will alter the business environment beyond recognition in the near future. To better understand how ESG will impact tax, KPMG Meijburg organized the ESG Tax Seminar: Guidance to ex ...
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CBAM enters into force on 17 May 2023

May 16, 2023
On 16 May, the European Union’s (EU) new Regulation establishing a Carbon Border Adjustment Mechanism (CBAM) was published in the Official Journal of the European Union, and will enter into force the ...
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EU ETS & CBAM: key pieces of legislation formally adopted

April 26, 2023
EU ETS & CBAM: key pieces of legislation formally adopted The end of a lengthy decision-making process results in a conclusive green light.
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Plastic taxes - A European perspective

December 28, 2022
The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.
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The path to tax transparency in the Benelux

December 23, 2022
In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders re ...
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Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached

December 14, 2022
CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.
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Sustainability and the tax function: defining ESG

July 5, 2022
In recent years the public debate about corporate social responsibility (CSR) and taxation has seen an upsurge with the public, including civil society organizations and authorities (including the EU ...
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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 ...
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Climate Tax aspects of 2021 coalition agreement

December 21, 2021
We briefly address what is currently known about the intended climate tax measures.
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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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