Tax Update Shipping & Offshore - Spring 2022

This is the first Tax Update for the Shipping & Offshore sector for 2022. A bit later than usual because the focus in the first half of the year has been on developments surrounding Pillar 2 and the maritime sector.

Newsoverview (12)

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...
Read more

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.
Read more

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...
Read more

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...
Read more

FS Tax Newsletter | August 2020

August 14, 2020
In this edition of the FS Tax newsletter we discuss two important judgments by the Court of Justice of the European Union in VAT cases: firstly, in the A Oy case, the Court established that co-lo...
Read more

FS Tax Newsletter | January 2020

January 7, 2020
Last year our first FS Tax Newsletter for 2019 discussed the CJEU judgment rendered in the Morgan Stanley case, concerning the right of a branch to recover input VAT if it (partially) provides support...
Read more

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.
Read more

FS Tax Newsletter | June 2020

November 7, 2019
In this edition of the FS Tax Newsletter we address two developments initiated by the Dutch tax authorities: the further development of horizontal monitoring and the cancellation of rulings confirming...
Read more

FS Tax Newsletter | November 2019

November 7, 2019
In this edition we highlight the key aspects of the 2020 Tax Plan. We also focus on three important CJEU cases concerning the VAT payable on assignment of a debt recognized in enforcement proceedings,...
Read more

Dutch Lower House of Parliament passes Bill on ratification of the MLI

February 13, 2019
On February 12, 2019 the Dutch Lower House of Parliament passed the Bill for the ratification of the Multilateral Convention (“MLI”) to Implement Tax Treaty-Related Measures to Prevent Base ...
Read more

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Netherlands and other countries

June 9, 2017
On June 7, 2017, the Dutch Minister of Finance Dijsselbloem and other high-level representatives of 67 countries representing 68 jurisdictions signed the Multilateral Convention (“Multilater...
Read more

© 2022 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.