Important changes for domestic & cross-border transactions
On September 1, 2023 new Dutch legislation on important changes to procedures concerning domestic and cross border mergers, cross-border demergers and cross-border conversions (hereinafter also referred to as: “cross-border transactions”) has come into effect.
Deputy Minister responds to parliamentary questions regarding bill on the Minimum Profit Tax Act 2024 (Pillar 2)
The memorandum in response to the report provides answers to many questions, but there are still many points that need further elaboration, especially at the OECD level.
Why should taxpayers act on Amount B, now?
Recently, the OECD released a public consultation document on Amount B under Pillar One. The Inclusive Framework aims to complete its remaining work in time for the final report on Amount B to be incorporated into the OECD Transfer Pricing Guidelines in January 2024.