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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.

The Dutch Senate passed the Act on Additional Tax Measures to Increase Purchasing Power 2022 on June 28, 2022.

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.

This is the first Tax Update for the Shipping & Offshore sector for 2022. A bit later than usual because the focus in the first half of the year has been on developments surrounding Pillar 2 and the maritime sector.

We are proud that, in Eye Film Museum, we have found a partner that embraces our sponsorship strategy and goals, and will help us achieve them.

The Arnhem-Leeuwarden Court of Appeals delivered two important rulings for the Dutch real estate practice on May 17, 2022.