![Clarity and lack of clarity after new Supreme Court judgment on Section 10a CITA 1969](/sites/default/files/styles/search_result/public/2023-03/hamer_rechter_2.jpg?h=0b368f3c)
![Clarity and lack of clarity after new Supreme Court judgment on Section 10a CITA 1969](/sites/default/files/styles/search_result/public/2023-03/hamer_rechter_2.jpg?h=0b368f3c)
![EU flag](/sites/default/files/styles/search_result/public/2023-03/eu_vlag.jpg?h=8fefdab0)
EU VAT rules for platform operators facilitating digital services are valid
On February 28, 2023 the Court of Justice of the European Union (‘CJEU’) published its judgment in the Fenix case (C-695/20). The CJEU ruled that the EU’s VAT rules for platform operators facilitating digital services are valid.
![Internetconsultatie conceptwetsvoorstel](/sites/default/files/styles/search_result/public/2023-03/gebouw1.jpg?h=db27d1e2)
![België-Nederland Nieuwsbrief](/sites/default/files/styles/search_result/public/2023-01/23291_kpmg_meijburg_nieuwsbrief_email_header_640x300-nl-belgie-leeg.jpg)
![Global Family Business Tax Monitor](/sites/default/files/styles/search_result/public/2023-02/gm-ots-03565-ecomm-banner_v1_option-1_1.jpg)
Global Family Business Tax Monitor 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifetime (including on retirement) and through inheritance across 57 countries, territories and jurisdictions worldwide.
![Voorlopig geen verhoging](/sites/default/files/styles/search_result/public/2023-02/picture1.png?h=e93854e9)
Interest on tax due charged on corporate income tax assessments to remain at same rate for the time being
In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessments.
![NL-Africa Tax Newsletter](/sites/default/files/styles/search_result/public/2023-01/capture_1.png)
![x](/sites/default/files/styles/search_result/public/2023-02/interviewklein-nieuwsbericht-1_2.png)
Report on Foreign workers and payroll taxes
The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.
![x](/sites/default/files/styles/search_result/public/2023-02/ontwerp-zonder-titel_1.png)
The Act on responsible and sustainable international business: an introduction
On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ondernemen) (the “Bill”). The Bill introduces a duty of care for companies and sets rules for specific businesses to ensure they exercise due care in their supply chains.