BEPS

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 Tuesday 13 September 2022 of the Stage 2 peer review monitoring reports regarding the minimum standard to improve the resolution of tax-related disputes between jurisdictions (BEPS Action 14) for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, ...
LEES VERDER

Tuesday, September 13, 2022, the OECD released the stage 2 peer review monitoring report for Aruba regarding the minimum standard to improve the resolution of tax-related disputes between jurisdictions under BEPS Action 14. This has been announced with a news release [external link] on the website of the OECD. Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the ...
LEES VERDER

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 ...
LEES VERDER

Further progress has been made on the implementation of the international standard on harmful tax practices as the OECD/G20 Inclusive Framework on BEPS agrees new conclusions on preferential tax regimes and substance in no or only nominal tax jurisdictions. This has been announced on 27 July 2022 with a news release on the website of the OECD. Further from the news release: Preferential regimes At its April 2022 meeting, the ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

Op 1 juli 2022 is het Besluit van 14 juni 2022, nr. 2022-0000143421, van de Staatssecretaris van Financiën inzake winstallocatie aan vaste inrichtingen gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2022, nr. 16683 (Stcrt. 2022, 16683). Dit besluit geeft nader inzicht in de standpunten van de staatssecretaris met betrekking tot de winstallocatie aan vaste inrichtingen. Het doel van dit besluit is om duidelijkheid te geven over de ...
LEES VERDER

De Rijksministerraad (RMR) is afgelopen vrijdag 24 juni 2022 akkoord gegaan met de wijziging van de Belastingregeling Nederland Curaçao in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting (BEPS) project van OECD. Het bevat ook enkele andere wijzigingen. De Minister van Financiën maakt hier ook melding van op zijn persoonlijke facebookpagina: “Rijksministerraad a bai di akuerdo ku e Belastingregeling Nederland Curaçao nobo”. De volgende ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

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 ...
LEES VERDER

The OECD has published the public comments received on the Draft Rules for Nexus and Revenue Sourcing under Pillar One Amount A. This has been announced on 22 February 2022 with a news release on the website of the OECD. On 4 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 ...
LEES VERDER

The OECD Secretary-General’s Tax Report with international tax updates has been presented to G20 Finance Ministers and Central Bank Governors (Indonesia, February 2022). Click here for a link to the report (pdf) on the website of the OECD. From the introduction to the report: Since October 2021 and the historic agreement reached on the two-pillar international tax package, the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) - ...
LEES VERDER

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 Rules for Tax Base Determinations under Amount A of Pillar One. This has been announced on 18 February 2022 with a news release on the website of the OECD. Furthermore from ...
LEES VERDER

The OECD has launched the public consultation campaign on the tax challenges of digitalisation with the release of a first building block under Pillar One and invites public input on the draft rules for nexus and revenue sourcing under Pillar One amount A. This has been announced on Friday, February 4, 2022 with a news release on the website of the OECD and follows from information on this page on ...
LEES VERDER

Op 28 januari 2022 heeft de Minister van Buitenlandse Zaken het fiche ‘Richtlijn minimumniveau aan belastingheffing’ aangeboden aan de Tweede Kamer der Staten-Generaal. Dit fiche betreft het EU Richtlijnvoorstel om een wereldwijd minimumniveau aan belastingheffing voor multinationals in de Europese Unie (EU) te waarborgen. Hierbij attenderen wij u op dit fiche. Overigens zijn door de minister van Financiën bij brief van 17 januari 2022 vragen beantwoord die de vaste commissie ...
LEES VERDER