Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere. As a result of increasing digitalization and ...
Half of a travel day must be allocated to the country of departure and half to the (final) country of arrival. That is what the Dutch Supreme Court ruled in a judgment rendered on the business trips m ...
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 ...
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere. Greater trade barriers and geopolitical tensi ...
The Supreme Court has used this judgment to further elaborate again on the concept of ‘actual return realized’, as used for the restoration of rights in Box 3.