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The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

On November 14, 2023 the Organisation for Economic Cooperation and Development (OECD) published statistics on Mutual Agreement Procedures (MAPs) in 133 jurisdictions. The OECD commended successful tax authorities, with the Netherlands playing a prominent role in this.

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your convenience in the new Pro Memoria.

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

The Court of Rotterdam recently issued a judgement (Court of Rotterdam 1 November 2023, ECLI:NL:RBROT:2023:10109) regarding the termination of a banking relationship by the bank (i.e. ABN AMRO Bank N.V. (ABN)) with its client (i.e. Rowood), where it was ruled that the termination has been conducted without taking into account proper care and is unacceptable according to the standards of reasonableness and fairness.

The gateway to corporate information and investment products, opening soon? Tentative agreement on the European Single Access Point (ESAP)

The European Commission has published a proposal for the creation of a European Single Access Point (ESAP) providing centralised access to publicly available information relevant to financial services, capital markets and sustainability. The ESAP aims to create a single European database where investors can obtain both non-financial and financial information on European companies and investment products. According to the proposal, ESAP should be established by 31 December 2024 and offer a minimum set of functionalities, which should be completed by 31 December 2025.

On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

The judgment partly removes existing ambiguities and may have consequences for Dutch board members who still charge VAT on their invoices.

On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.