European Commission’s response to the OECD Pillar 2 model rules
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 have a broader scope that includes large-scale purely domestic groups.
Internet consultation on dividend stripping
In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the current legal instruments. The consultation document contains six potential solutions.
Tax Update Shipping & Offshore - February 2021
This is the first edition of our Tax Update for the Shipping & Offshore sector for 2021. This year we will again inform you about national and international developments, diverse court decisions, bills and practical experience that are topical and relevant for the sector.
Internet consultation on dividend stripping
In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the current legal instruments. The consultation document contains six potential solutions and various general questions