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In practice, large amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the legal instruments currently available to it.

In particular, the Supreme Court answered several outstanding questions about Section 10a Corporate Income Tax Act 1969, such as when is there an ‘intra-group (non-business motivated) diversion’.

The most important changes are the incorporation of the results of the OECD’s BEPS project and the source exemption that was introduced into the Corporate Income Tax Act 1969 in 2012.

Because of this change, cross-border transactions within a legal entity may be subject to VAT if this entity is a member of a VAT group in a country.

As the winner of the Meijburg Art Commission, Popel Coumou was asked to create a piece for the Meijburg art collection. Her work will be given pride of place at the Meijburg & Co head office before the end of the summer. What does winning the Meijburg Art Commission mean for Popel as an artist and how did she go about creating the commissioned piece?

The changes to the Decree are mainly a reaction to the changes made to the OECD guidelines in respect of financial transactions, intra-group services and recent OECD publications on the treatment of government subsidies.

In recent years the public debate about corporate social responsibility (CSR) and taxation has seen an upsurge with the public, including civil society organizations and authorities (including the EU institutions) steering businesses towards more regulation and transparency regarding their environmental, social and governance (ESG) tax matters.

The policy statement sets out how rights will be restored in Box 3 and how the new Box 3 income will be calculated according to the flat rate savings option.

The new Dutch Transfer Pricing Decree was published on July 1, 2022.  The new decree focuses on recent developments that have resulted in changes to the OECD Transfer Pricing Guidelines but also addresses the impact of the COVID-19 pandemic.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.