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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.

Each holder of a substantial interest who has borrowed more than EUR 700,000 from their own company, will have to reconsider their position.

Although the judgment was what was expected, we nevertheless have several reservations about the way in which the Court of Justice of the European Union arrived at its ruling.

Now that we are heading into autumn, we would like to update you on the developments that took place during the spring and summer of 2022.

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

The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the globe are introducing tax measures and incentives to positively influence behaviors that are impacting the environment and contributing to climate change

In practice, large amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the legal instruments currently available to it.

In particular, the Supreme Court answered several outstanding questions about Section 10a Corporate Income Tax Act 1969, such as when is there an ‘intra-group (non-business motivated) diversion’.

The most important changes are the incorporation of the results of the OECD’s BEPS project and the source exemption that was introduced into the Corporate Income Tax Act 1969 in 2012.

Because of this change, cross-border transactions within a legal entity may be subject to VAT if this entity is a member of a VAT group in a country.