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This is the first Tax Update for the Shipping & Offshore sector for 2023.

On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.

Energy taxes and environmental levies are fiscal instruments used by governments to encourage environmentally friendly behavior and discourage environmentally harmful behavior. These taxes and levies are intended to encourage businesses and consumers to make more sustainable choices, thereby contributing to environmental protection

In this memorandum, we highlight the main (IFRS) tax accounting consequences of the 2023 Tax Plan and some other tax developments relevant to the 2022 financial statements.

Fiscal transparency means that companies are open and honest about their tax policies and practices. This includes disclosing information about where and how much tax is paid, as well as the strategies used to minimize tax obligations. Transparency helps build trust between companies and their stakeholders and contributes to a fairer tax environment.

The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.

On December 20, 2022 the OECD released three components of the Pillar 2 Implementation Framework. Our KPMG Pillar 2 specialists have prepared a summary of the content of these documents.

De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.

In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders require transparency from multinational companies, and transparency is all about fostering trust and maintaining and building reputation. Now more than ever, companies need to be able to demonstrate that they are continuously ‘in control’ of tax risks.

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.