Corporate income tax

2022 Spring Memorandum – tax measures

The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est...
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Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

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.
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Introduction of corporate income tax in the United Arab Emirates

Barring Bahrain, the UAE has introduced the lowest corporate income tax rate within the Gulf Cooperation Council (GCC) region at a standard rate of 9%
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Pro Memoria 2022

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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Good Practices Tax Control Framework: next steps

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 Practi...
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European Commission publishes proposal for a directive to tackle the misuse of shell entities

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.
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Tax aspects of 2021 coalition agreement

We briefly address what is currently known about the intended tax measures.
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European Commission’s response to the OECD Pillar 2 model rules

On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but...
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Internet consultation on dividend stripping

In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the c...
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