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On March 12, 2021 Bart Snels, Lower House Member of Parliament for the Greens (GroenLinks), published the Memorandum in response to the Report and a supplementary Memorandum of Amendment with regard to his private member’s Bill ‘Emergency Act on the Conditional Final Settlement of Dividend Withholding Tax’, which had been presented to Parliament on July 10, 2020.

The Danske Bank judgment differs from Dutch practice. This judgment could have major implications for the VAT treatment of intra-group services, in particular if there is a limited VAT recovery right.

On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.

On March 4, 2021 the Deputy Minister of Finance launched, among other things, a public internet consultation on the taxpayer status measure for ‘reverse hybrid entities’ and several related accompanying measures including for the purposes of dividend withholding tax and the withholding tax on interest and royalty payments.

In order to stay tax compliant and capture tax opportunities in an increasing digital society, instant access to good quality tax data is essential. In this article our specialists: Alexander Zegers and René Duijkers are outlining how a future-proof tax data management solution looks like and what elements needs to be considered to develop this.

This is the second edition of our NL-Africa Tax Desk newsletter. The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. As reflected in below overview, the African tax landscape is not evolving in isolation from the global tax environment. The digital tax sphere (with new laws and regulations implemented in - among others - Kenya and Nigeria), continued focus on transfer pricing and implementation of the MLI are just a few of the items impacting global organizations.

This is the first edition of our Tax Update for the Shipping & Offshore sector for 2021. This year we will again inform you about national and international developments, diverse court decisions, bills and practical experience that are topical and relevant for the sector.

We hope you had a great start to 2021. After wrapping up the first month of the year, in this edition of the Financial Services Tax Newsletter we would like to summarize the relevant developments that took place in December 2020 and January 2021.

Our global environmental, social and governance (ESG) commitments are now released under one umbrella in KPMG: Our Impact Plan. The plan clarifies our commitments and actions across four important categories: Planet, People, Prosperity and Governance.