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.
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 ...
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 ...
The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.
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 ...
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 ...
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.
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 ...
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.
The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.
