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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.

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.

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.

On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking relationship with a customer was not unacceptable according to the standards of reasonableness and fairness.

The Supreme Court recently rendered a judgment in which it ruled that banks cannot simply refuse non-consumer customers that want to establish or maintain a bank account.