Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the globe are introducing tax measures and incentives to positively influence behaviors that are impacting the environment and contributing to climate change
The path to tax transparency in the Benelux
In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders require transparency from multinational companies, and transparency is all about fostering trust and maintaining and building reputation. Now more than ever, companies need to be able to demonstrate that they are continuously ‘in control’ of tax risks.
Expo Real and 2020 Tax Plan – the latest tax developments for property investors
From 7 to 9 the international trade fair for real estate and property investors, Expo Real, will take place in Munich. This year a Meijburg delegation will again be present to discuss the latest developments in Dutch tax with international market parties.
Article ESG Tax Seminar: Guidance to explore ESG
ESG is a trend that will alter the business environment beyond recognition in the near future. To better understand how ESG will impact tax, KPMG Meijburg organized the ESG Tax Seminar: Guidance to explore ESG, on Thursday, June 15, 2023. Sharing the latest ESG insights and developments, KPMG Meijburg delved into the world of ESG and Tax and explained why ESG is a trending topic that should be at the top of every tax agenda.
Sustainability and the tax function: defining ESG
In recent years the public debate about corporate social responsibility (CSR) and taxation has seen an upsurge with the public, including civil society organizations and authorities (including the EU institutions) steering businesses towards more regulation and transparency regarding their environmental, social and governance (ESG) tax matters.
2022 Tax Plan package amended again via Memorandums of Amendment
The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for tax purposes.
FS Tax Newsletter | June 2020
In this edition of the FS Tax Newsletter we address two developments initiated by the Dutch tax authorities: the further development of horizontal monitoring and the cancellation of rulings confirming the VAT exemption for investment management services provided to CLOs. We also discuss four other VAT-related subjects: an interesting judgment from the Court of Appeals Den Bosch regarding the VAT recovery methodology of a financial institution, the opinion of the Advocate General of the Court of Justice of the European Union on the VAT treatment of purchased investment management services that are used for both Special Investment Funds as well as non-Special Investment Funds, a judgment by the Noord-Holland District Court on the VAT position of a company pension fund, and recent developments with respect to the term ‘fixed establishment’ for VAT purposes