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Earlier this month we took note of the announcement of the OECD/G20 Inclusive Framework for their Blueprints of Pillar One and Pillar Two as we were curious to see what this would entail. Another initiative with a clear message that a central and unified global compliance process will become more crucial than ever.

With January 1, 2021 fast approaching, companies exporting to the UK are eagerly looking for answers and solutions.

On October 9, 2020 Lower House MP Bart Snels (of the GroenLinks parliamentary party) once again amended his private member’s bill on the ‘Conditional Final Settlement of Dividend Withholding Tax Emergency Act’, which he had submitted on July 10, 2020.

The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the opening of the NOW 1 Subsidy Determination Desk.

A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-333/20). This case again shows that the concept of fixed establishment for VAT purposes is evolving.

On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.

This Budget Day 2020 special issue of our Financial Services Tax Newsletter includes the relevant measures of the 2021 Tax Plan for the FS sector. Furthermore this issue also addresses other recent tax measures and developments.

Welcome to the third Shipping & Offshore Update of 2020, in which we inform you about global developments that may be important for businesses throughout the entire sector.

The UK government recently published new policy for all EU frontier workers who work in the United Kingdom.

The tonnage regime is a favorable tax regime that was introduced in the Netherlands in 1996 and which can help parties in the maritime / offshore sector to successfully operate in an international playing field. Download our factsheet for all the ins and outs, such as the qualifying activities and flag requirements, of this tax regime.