Kamerbrief staatssecretaris met kabinetsreactie op de VN resolutie Belastingsamenwerking (Nederland)
Bij brief d.d. 5 december 2022 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de Tweede Kamer geïnformeerd over de reactie van het Nederlandse kabinetsreactie inzake de VN resolutie Belastingsamenwerking. Hierbij attenderen wij u op deze kamerbrief. Het betreft Resolutie A/C.2/77/L.11/Rev.1 die op 23 november jl. is aangenomen door het Tweede Commissie van de Verenigde Naties (VN). Deze resolutie zal medio december door de General Assembly van de VN aangenomen ...
“New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform”
New data released on Thursday November 17, 2022, highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate and earn their profits. This has been announced with a news release on the website of the OECD. Further from the news release: The OECD’s latest annual report Corporate Tax Statistics, covering ...
Tax challenges of digitalisation: Public comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
The OECD has published the public comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One. This has been announced with a news release on the website of the OECD. On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation ...
Kamerbrief staatssecretaris over vergadering Inclusive Framework van 6 en 7 oktober 2022 en over de vorderingen met betrekking tot de herziening van het internationale belastingsysteem (Nederland)
Bij brief d.d. 8 november 2022 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de Eerste en Tweede Kamer geïnformeerd over de vergadering van het Inclusive Framework (IF), georganiseerd door de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO), die op 6 en 7 oktober plaatsvond. In de brief wordt ook uitgebreid stilgestaan bij de vorderingen die worden gemaakt met betrekking tot de herziening van het internationale belastingsysteem (ook wel Pijler ...
Nederland gestart met internetconsultatie wetsvoorstel Wet minimumbelasting 2024 (Nederland)
Nederland is afgelopen maandag gestart met de internetconsultatie van het wetsvoorstel Wet minimumbelasting 2024. Reageren op het wetsvoorstel kan tot 5 december via www.internetconsultatie.nl. Dit is bekendgemaakt met een nieuwsbericht op rijksoverheid.nl. De minimum winstbelasting van 15% voor bedrijven draagt bij aan een eerlijker belastingstelstel en helpt belastingontwijking te voorkomen, zo wordt in het nieuwsbericht naar voren gebracht. In oktober 2021 hebben 137 landen hierover een akkoord bereikt. Nederland start met deze ...
Tax Inspectors Without Borders boosts tax revenue in developing countries, annual report 2022 released
During the 14th Plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which drew more than 500 delegates from over 135 countries and jurisdictions, also the latest progress report (2022) of the Tax Inspectors Without Borders (TIWB) initiative has been discussed. This has been announced with a news release on the website of the OECD. See also this news release on the website of TIWB. In a challenging year, TIWB has persevered in delivering additional revenue and ...
G20/OECD Roadmap on Developing Countries and International Taxation
During the 14th Plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which drew more than 500 delegates from over 135 countries and jurisdictions, also capacity building initiatives including the roadmap for developing countries have been discussed. This has been announced with a news release on the website of the OECD. The G20/OECD Roadmap on Developing Countries and International Taxation is an OECD Report for the G20 Finance Ministers and Central Bank Governors. This ...
OECD-report: Tax Incentives and the Global Minimum Corporate Tax
As governments turn to the adoption of the global minimum tax, a new OECD report on Tax Incentives and the Global Minimum Corporate Tax presents concrete considerations for emerging and developing countries to consider as they prepare for implementation. The report, which builds on previous OECD work in this area, focuses on the need to reassess tax incentives in light of Pillar Two and offers a number of considerations for policy makers, ...
OECD invites public input on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
During the 14th Plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which drew more than 500 delegates from over 135 countries and jurisdictions, delegates agreed to release a new Progress Report of the Administration and Tax Certainty Aspects for public consultation. As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, ...
Countries making substantial progress towards implementation of the two-pillar international tax reform
A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, strong progress continues towards its implementation. This has been announced with a news release on the website of the OECD. During the 14th Plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which drew more than 500 delegates from over 135 countries and jurisdictions, ...
Tax challenges of digitalisation: Public comments received on the Progress Report on Amount A of Pillar One
The OECD has published the public comments received on the Progress Report on Amount A of Pillar One. This has been announced on 25 August 2022 with a news release on the website of the OECD. On 11 July 2022, interested parties were invited to provide comments on the Progress Report on Amount A of Pillar One. CFN-artikelnummer 20220826-33 BRONDOCUMENT (link to the news release dated 25 August 2022 on the website of ...
Tax challenges of digitalisation: OECD invites public input on the Progress Report on Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Progress Report on Amount A of Pillar One. This has been announced on 11 July 2022 with a news release on the website of the OECD. Background Following years of intensive ...
International tax reform: Multilateral Convention to implement Pillar One on track for delivery by mid-2023
Implementation of the international tax reform agreement to ensure multinational enterprises pay a fair share of tax wherever they operate is progressing, according to an OECD report delivered to G20 finance ministers and central bank governors ahead of their meeting in Indonesia later this week. This has been announced on 11 July 2022 with a news release on the website of the OECD. Further from the news release: According to ...
Tax challenges of digitalisation: public comments received on tax certainty aspects of Amount A under Pillar One
The OECD has published the public comments received on tax certainty aspects under Amount A of Pillar One. This has been announced on 15 June 2022 with a news release on the website of the OECD. On 27 May 2022, interested parties were invited to provide comments tax certainty aspects under Amount A of Pillar One. CFN-artikelnummer 20220617-16 BRONDOCUMENT (link to the news release dated 15 June 2022 on the ...
Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on two consultation documents relating to tax certainty: ‘Tax Certainty Framework for Amount A’ and ‘Tax Certainty for Issues Related to Amount A under Pillar One’. This has been announced on 27 May 2022 with a news release ...
Tax challenges of digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One
The OECD has published the public comments received on the Regulated Financial Services Exclusion under Amount A of Pillar One. This has been announced on 25 May 2022 with a news release on the website of the OECD. On 6 May 2022, interested parties were invited to provide comments on the Regulated Financial Services Exclusion under Amount A of Pillar One. CFN-artikelnummer 20220527-12 BRONDOCUMENT (link to the news release dated ...
Tax challenges of digitalisation: OECD invites public input on the regulated financial services exclusion under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Regulated Financial Services Exclusion under Amount A of Pillar One. This has been announced on 6 May 2022 with a news release on the website of the OECD. Further from the news ...
Tax challenges arising from digitalisation: Public comments received on the extractives exclusion under Pillar One Amount A
The OECD has published the public comments received on on the Extractives Exclusion under Pillar One Amount A to assist members in further refining and finalising the relevant rules. This has been announced on 3 May 2022 with a news release on the website of the OECD. On 14 April 2022, interested parties were invited to provide comments on said Extractives Exclusion under Pillar One Amount A. CFN-artikelnummer 20220506-19 BRONDOCUMENT (link to the news release ...
Tax challenges arising from digitalisation: Public comments received on the draft rules for scope under Pillar One Amount A
The OECD has published the public comments received on the Draft Model Rules for Domestic Legislation on Scope under Pillar One Amount A to assist members in further refining and finalising the relevant rules. This has been announced on 22 April 2022 with a news release on the website of the OECD. On 4 April 2022, interested parties were invited to provide comments on said the Draft Model Rules. CFN-artikelnummer 20220429-12 BRONDOCUMENT (link to the news ...
Making tax dispute resolution more effective: New peer review assessments for inter alia Bahamas, Bermuda, British Virgin Islands and Cayman Islands
Under BEPS Action 14, jurisdictions have committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Despite the significant disruption caused by the ongoing COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release on Thursday 14 April 2022, of the Stage 2 peer review monitoring reports for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia. This has been announced by the ...
Tax challenges of digitalisation: OECD invites public input on extractives exclusion under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Extractives Exclusion under Amount A of Pillar One. This has been announced on 14 April 2022 with a news release on the website of the OECD. Further from the news release: The Extractives Exclusion ...
Tax challenges of digitalisation: Public comments received on the Implementation Framework of the global minimum tax
The OECD has published the public comments received on the Implementation Framework of the global minimum tax. This has been announced on 13 April 2022 with a news release on the website of the OECD. On 14 March 2022, interested parties were invited to provide comments on the Implementation Framework of the global minimum tax. CFN-artikelnummer 20220415-14 BRONDOCUMENT (link to the news release dated 13 April 2022 on the website of the ...
Multilateraal Instrument (MLI) en Nederlandse belastingverdragen: stand van zaken per 1 april 2022 (Nederland)
Op 5 april 2022 heeft het (Nederlandse) Ministerie van Financiën het schema inzake het Multilateraal Instrument (MLI) en Nederlandse belastingverdragen met de stand van zaken per 1 april 2022 gepubliceerd op rijksoverheid.nl. In beginsel is het uitgangspunt dat dit schema elk kwartaal wordt geactualiseerd. Het MLI maakt het voor landen mogelijk op een snelle en efficiënte wijze hun belastingverdragen aan te passen om belastingontwijking tegen te gaan, zonder dat hiervoor ...
Tax Challenges of Digitalisation: OECD invites public input on the draft rules for scope under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One. This has been announced on 4 April 2022 with a news release on the website of the OECD. Further from the ...
New results on the prevention of tax treaty shopping show progress continues with the implementation of international tax avoidance measures
The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. This has been announced on 21 March 2022 with a news release on the website of the OECD. Further from the news ...
Fourth Peer Review Report on Treaty Shopping (BEPS Action 6): No jurisdiction has raised any concerns about their agreements with Curaçao
The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. This has been announced on 21 March 2022 with a news release on the website of the OECD. Further from the news ...
Fourth Peer Review Report on Treaty Shopping (BEPS Action 6): No jurisdiction has raised any concerns about Aruba
The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. This has been announced on 21 March 2022 with a news release on the website of the OECD. Further from the news ...
Tax challenges of digitalisation: Public comments received on the draft rules for tax base determinations under Pillar One Amount A
The OECD has published the public comments received on the Draft Rules for Tax Base Determinations under Pillar One Amount A. This has been announced on 8 March 2022 with a news release on the website of the OECD. On 18 February 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation ...
Tax challenges of digitalisation: OECD invites public input on the Implementation Framework of the global minimum tax
On Monday, March 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the Commentary on the GloBE Rules, which provides MNEs and governments with detailed and comprehensive technical guidance on the operation and intended outcomes under the rules. The next step in the work on the GloBE rules turns to the development of the Implementation Framework as agreed under the Detailed Implementation Plan set out in the October Statement. To inform the ...
OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax
Last Monday, March 14, 2022, the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy. The Commentary published today elaborates on the application and operation of the Global Anti-Base Erosion (GloBE) Rules agreed and released in December 2021. The GloBE Rules provide a co-ordinated system to ensure that Multinational ...
