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BEPS 2.0 is an international initiative by the OECD and the G20, aimed at combating tax avoidance by multinational enterprises and promoting fair taxation worldwide. It introduces a two-pillar approach: Pillar 1 reallocates profits of large multinationals to countries where their customers are located, while Pillar 2 implements a global minimum tax of 15% for large multinationals. This project modernizes international tax rules to make taxation fairer and more transparent.

Pillar 2 is a significant step in global tax reform, initiated by the OECD and the G20. This legislation aims to introduce a global minimum tax rate of 15% for multinational enterprises. This measure combats tax avoidance and promotes fair competition. The law focuses on taxing profits that would otherwise be taxed at low rates, creating a level playing field for countries worldwide.

The import duties payable upon import are determined, in part, by the applicable customs tariff. The customs tariff is the unit of account by which the tax base is multiplied. This results in the import duties payable upon import.

Adequate and robust transfer pricing documentation has become increasingly important in order to meet local annual compliance obligations. Transfer pricing documentation involves describing and substantiating the arm’s length nature of the applied transfer pricing policies.

In a new attempt to detect and prevent VAT fraud in the e-commerce market, the EU will implement a Central Electronic System of Payment information (CESOP).

Public companies and multinationals are faced with all sorts of challenges. Not only in the area of domestic and international taxation, but also where, for example, their reputation with regard to corporate social responsibility is concerned. Our specialist Dutch Corporate Clients professionals are here to assist you in all areas.