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On Friday, April 15, 2022 Deputy Minister of Finance, Mr. Van Rij, sent two letters about Box 3 to the Lower House of Parliament.

Since the 1st of January 2022 only a limited amount of GBP and JPY London IBOR’s (“LIBOR”) are published (the so called “synthetic LIBOR’s). The UK’s Financial Conduct Authority has clarified that the continuation of such synthetic LIBOR’s will be reviewed annually.

The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.

The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.

The Lower House of Parliament had doubts about both the costs of enforcement and the generic application of the bill. It was therefore decided to stay the bill and examine it further.

This blog considers the responses to pillar  Two seen to date and the impact that the introduction of QDMTT might have on policy behaviours.

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

This month’s NL-Africa Tax Desk newsletter includes summaries of the tax measures in the budgets of Namibia and South Africa. Next to that, we have seen Rwanda signing-up for the MLI initiative combating international tax evasion and the release of the commentary on the OECD BEPS Pillar 2 model rules.

De Nieuwsbrief WOZ, lokale belastingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de tweede editie van 2021 (3e kwartaal).