Search results

Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).

We briefly address what is currently known about the intended tax measures.

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.

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

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.

Although the essence of the bill has remained the same, the 4th Memorandum of Amendment contains several essential changes to the scope and the tax methodology.

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services, such as parties in the public sector, and in education and healthcare.

The current expansion involves, among other things, the introduction of the fifth Temporary emergency bridging measure to retain jobs (Tijdelijke noodmaatregel overbrugging voor werkbehoud; NOW 5).

On November 16, 2021, the government announced and explained several changes to the relief package for the fourth quarter of 2021; this in anticipation of approval by the European Commission.

We briefly address what is currently known about the intended climate tax measures.