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Pro Memorie 2023

Een handig naslagwerk voor de administratievoering van bedrijven, instellingen en ondernemers. De belastingtarieven en premies voor 2023 vindt u overzichtelijk samengevat in de nieuwe Pro Memorie.

Pro Memorie 2023

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Collective decision on Box 3 class-action appeal

February 8, 2022
On Friday, February 4, 2022 the tax inspector issued a collective decision on the class-action appeal against the Box 3 tax regime for the years 2017 through 2020.
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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.
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Introduction of corporate income tax in the United Arab Emirates

February 2, 2022
Barring Bahrain, the UAE has introduced the lowest corporate income tax rate within the Gulf Cooperation Council (GCC) region at a standard rate of 9%
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NL-Africa Tax Desk newsletter – January 2022

January 27, 2022
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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Good Practices Tax Control Framework: next steps

January 13, 2022
In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi ...
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Customs switches to new declaration system

January 12, 2022
With the transition from the current declaration systems to DMS, changes will also be made to customs processes. 
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European Commission publishes proposal for a directive to tackle the misuse of shell entities

December 28, 2021
On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.
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Tax Update Shipping & Offshore - December

December 27, 2021
This is final edition of our Tax Update for the Shipping & Offshore sector for 2021. We are keen to keep you updated on national and international developments, diverse case law, bills and practic ...
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Supreme Court sets aside current Box 3 tax

December 24, 2021
The judgment affects the years from 2017 onward and may have consequences for thousands of taxpayers.
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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 ...
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