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On December 22, 2021, the European Commission published its proposal for the next generation of EU own resources. There are from a Tax Sustainability perspective two proposed new resources of revenue in relation to the EU budget.

Take a look at our VAT Deduction Exclusion Decree flowchart to determine whether a DED adjustment is necessary.

Many organizations are moving towards SAP S/4 HANA. The implementation of this new SAP backbone provides a once in a decade opportunity to increase tax compliance while at the same time reducing associated costs. In this article specialists Romain Emens and Roger Haenen outline the key considerations relevant for tax decision makers, both from an opportunity as well as a point of attention perspective. 

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 several updates on the 2022 tax measures in the Netherlands and Zambia, as well as a comprehensive overview of the tax measures in Nigeria’s Finance Bill, 2021. Next to that, we have seen a major development in international tax with the release of the OECD report - and the European Commission’s response - on the Global Anti-Base Erosion model rules under BEPS Pillar 2. 

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month's newsletter includes several updates on the 2022 tax measures in Ghana, Zambia and Zimbabwe. Next to that, we have seen developments focused on tackling international tax avoidance with Mauritania and Rwanda joining OECD initiatives in this regard and the tax policy debate in the Netherlands moving towards increased international exchange of information on Dutch intermediate holding companies.

In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practices Tax Control Framework and elaborated on how to apply these good practices in real-world situations.

With the transition from the current declaration systems to DMS, changes will also be made to customs processes. 

On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.

We have briefly outlined the motions that were approved.

On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterprises with a revenue in excess of EUR 750 million.