Kamerbrief Nederlandse staatssecretaris van Financiën van 14 oktober 2021 inzake de uitkomsten van de vergadering van het Inclusive Framework op 8 oktober 2021 over de herziening van het internationale belastingsysteem

Bij brief d.d. 14 oktober 2021 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de Tweede kamer geïnformeerd inzake de uitkomsten van de vergadering van het Inclusive Framework (IF) op 8 oktober 2021 over de herziening van het internationale belastingsysteem. De staatssecretaris geeft in de brief aan dat hij de Kamer eerder heeft geïnformeerd over het akkoord dat op 1 juli 2021 is gesloten in het IF over een nieuw ...
LEES VERDER

Major reform of the international tax system finalized: minimum 15% tax rate from 2023. President European Commission welcomes the agreement

Major reform of the international tax system finalised on Friday 8 October 2021 at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023. The ‘landmark deal’, agreed by 136 countries and jurisdictions representing more than 90% of global GDP, will also reallocate more than USD 125 billion of profits from around 100 of the world’s largest and most profitable MNEs ...
LEES VERDER

Kamerbrief Nederlandse staatssecretaris van Financiën van 30 september 2021 inzake nadere invulling van het akkoord op hoofdlijnen over de herziening van het internationale belastingsysteem

Bij brief d.d. 30 september 2021 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de Tweede kamer geïnformeerd inzake de nadere invulling van het akkoord op hoofdlijnen over de herziening van het internationale belastingsysteem. In het Inclusive Framework (IF) georganiseerd door de OESO is op 1 juli 2021 een belangrijk akkoord bereikt over de herziening van het internationale belastingsysteem. In zijn brief van 5 juli 2021 heeft de staatssecretaris de ...
LEES VERDER

OECD on the release of the report ‘Tax Administration 2021’: Tax administrations continue to accelerate their digital transformation

Tax administrations are investing significant resources in the development of e-services and digital solutions and are embracing opportunities for fast tracking digital transformation to improve their services, reduce burdens, and improve tax compliance, according to a new OECD report: ‘Tax Administration 2021 - Comparative Information on OECD and other Advanced and Emerging Economies’. This has been announced with a news release on the website of the OECD on the occasion ...
LEES VERDER

Barbados joins agreement to address the tax challenges arising from the digitalisation of the economy

Barbados has joined the two-pillar plan to reform the international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate, bringing to 133 the total number of jurisdictions participating in the agreement. The Statement, released on the 1st of July 2021 and agreed by Barbados today, establishes a new proposal for international tax reform based on a two-pillar package. This has been announced on the website ...
LEES VERDER

Kamerbrief Nederlandse staatssecretaris van Financiën van 5 juli 2021 inzake het akkoord in het Inclusive Framework over de herziening van het internationale belastingsysteem

Bij brief d.d. 5 juli 2021 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de Tweede kamer geïnformeerd over het akkoord in het Inclusive Framework over de herziening van het internationale belastingsysteem. In het Inclusive Framework (IF) georganiseerd door de OESO is geruime tijd gewerkt aan de herziening van het internationale belastingsysteem. Het doel was om halverwege 2021 te komen tot een wereldwijde oplossing voor de uitdagingen die de digitaliserende ...
LEES VERDER

Fiche ‘Mededeling/aanbeveling Belastingheffing van ondernemingen in de 21e Eeuw’ aangeboden aan de Tweede Kamer

Bij brief d.d. 25 juni 2021 heeft de minister van Buitenlandse Zaken het Fiche ‘Mededeling/aanbeveling Belastingheffing van ondernemingen in de 21e Eeuw’ inzake Nieuwe Commissievoorstellen en initiatieven van de lidstaten van de Europese Unie aangeboden aan de Tweede Kamer. Essentie mededeling en aanbeveling Uit het fiche: Met de mededeling belastingheffing van ondernemingen in de 21e eeuw wil de Commissie een beleidsagenda kenbaar maken van de bedrijfsbelastingmaatregelen die de Commissie de ...
LEES VERDER

OECD publishes international exchange framework and optional module for Model Reporting Rules for Digital Platforms

On 22 June 2021, the OECD published a report regarding international exchange framework and optional module for Model Reporting Rules for Digital Platforms: “Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods”. Click here to go to the publication on the website of the OECD. The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy ("Model Reporting ...
LEES VERDER

Kamerbrief Nederlandse staatssecretaris van Financiën van 14 juni 2021: ‘Naar een internationaal akkoord over de herziening van het internationale belastingsysteem’

Bij brief d.d. 14 juni 2021 heeft de staatssecretaris van Financiën–Fiscaliteit en Belastingdienst de Tweede Kamer, in aanloop naar de aanstaande plenaire vergadering op 30 juni en 1 juli 2021 van het Inclusive Framework (IF) van de OESO, geïnformeerd over het project van het IF waarin wordt gewerkt aan een herziening van het internationale belastingsysteem. De brief heeft als onderwerp: Naar een internationaal akkoord over de herziening van het internationale ...
LEES VERDER

Aanbevelingen ATIA/AHATA/AVVB bij invoering van een BTW-stelsel (Aruba)

Bij brief van 23 april 2021 aan de Minister van Financiën, Economische Zaken en Cultuur van Aruba hebben de Aruba Trade & Industry Association (ATIA), de Aruba Hotel and Tourism Association (AHATA) en de Arubaanse Vereniging van Belastingadvisers (AVVB) een aantal aanbevelingen en suggesties gedaan ingeval in het kader van de aangekondigde belastinghervormingen zou worden overgegaan tot de invoering van een BTW-systeem (belasting over de toegewaarde waarde). Hieronder nemen wij ...
LEES VERDER

IMF Article IV Consultation: belastinghervormingen met verschuiving van directe naar indirecte belastingen gepland voor 2023, maar IMF beveelt versnelde invoering BTW aan (Aruba)

Op 21 april jl. is door de ‘Executive Board’ van het Internationaal Monetair Fonds (IMF) een persbericht uitgegeven inzake de ‘Artikel IV-consultatie-gesprekken’ met Aruba over economische ontwikkelingen en economisch beleid (de ‘Article IV Consultation Discussions with the Kingdom of the Netherlands—Aruba’). De gesprekken werden op 16 april jl. afgerond. Het voornoemde persbericht bevat ook de ‘Executive Board Assessment’. Aan de basis van de gesprekken lag het Staff report van 31 ...
LEES VERDER

OECD presents international tax update to G20 Finance Ministers

On 26 February 2021, the OECD has published the “OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors – Italy February 2021”. Click here to go to the report on the website of the OECD. CFN-bericht nr. 20210305-13 BRONDOCUMENT (link to the report on the website of the OECD) Zie ook: CFN van 16 oktober 2020: OECD presents international tax update to G20 Finance Ministers. BRON: www.oecd.org ...
LEES VERDER

Public comments received on the Reports on Pillar One and Pillar Two Blueprints

As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS invited public comments on the Reports on the Pillar One and Pillar Two Blueprints. The OECD is grateful to the commentators for their input and now publishes the public comments received. This has been announced by the OECD in a press release dated 16 December 2020 ...
LEES VERDER

OECD Secretary-General Tax Report to G20 Leaders presented during the November 2020 meeting

On 23 November 2020, the OECD Secretary-General Tax Report to G20 Leaders was presented during the November 2020 meeting in Saudi Arabia. Click here to go to the report (pdf) on the website of the OECD. This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and ...
LEES VERDER

G20: Global co-operation and strong policy action needed for a sustainable recovery

The COVID-19 crisis has exposed major weaknesses in our economies that can only be fixed through greater global co-operation and strong, targeted policy action, according to a new OECD report “New Horizons” presented to the Leaders of the G20 countries at their virtual Summit this weekend. This was announced by the OECD in a press release dated 22 November 2020. Furthermore from the press release: New Horizons, a report requested ...
LEES VERDER

OECD delivers on tackling harmful tax practices, as a further set of preferential tax regimes are dismantled or tightened (BEPS Action 5)

Jurisdictions continue making progress in countering harmful tax practices, as contemplated in the BEPS Action 5 Minimum Standard, with the OECD/G20 Inclusive Framework on BEPS now having approved the outcomes of the 2020 reviews by the OECD Forum on Harmful Tax Practices (FHTP). This was announced by the OECD in a press release dated 23 November 2020, which press release contains a hyperlink to a document “Harmful Tax Practices – Peer Review ...
LEES VERDER

Forum on Harmful Tax Practices: Qualifying activities regime in Curaçao in compliance with FHTP standards and considered not harmful

The OECD Forum on Harmful Tax Practices (FHTP) has published its BEPS Action 5 Update (as of November 2020) with the results of the 2020 peer reviews as established in the October 2020 meeting and has expressed that Aruba tax regimes now in line with the BEPS Action 5 Minimum Standard. This was announced by the OECD in a press release dated 23 November 2020, which press release contains a hyperlink ...
LEES VERDER

Forum on Harmful Tax Practices: Aruba regimes now in line with the BEPS Action 5 Minimum Standard

The OECD Forum on Harmful Tax Practices (FHTP) has published its BEPS Action 5 Update (as of November 2020) with the results of the 2020 peer reviews as established in the October 2020 meeting and has expressed that Aruba tax regimes now in line with the BEPS Action 5 Minimum Standard. This was announced by the OECD in a press release dated 23 November 2020, which press release contains a hyperlink ...
LEES VERDER

Uitkomsten plenaire vergadering Inclusive Framework – blauwdrukken en een nieuw tijdpad voor herziening van het internationale belastingsysteem (Nederland)

Bij brief d.d. 5 november 2020 heeft de Staatssecretaris van Financiën vervolg gegeven aan de toezegging in zijn brief van 29 september jl. om de Kamer na de vergadering van het Inclusive Framework (IF) - georganiseerd door de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) - in meer detail te informeren over de inhoud van de blauwdrukken voor herziening van het internationale belastingsysteem en over de afspraken over het verdere ...
LEES VERDER

OECD presents international tax update to G20 Finance Ministers

On 12 October 2020, the OECD has published an update on the continuing negotiations to reach a multilateral, consensus-based solution to the tax challenges arising from the digitalisation of the economy on Monday 12 October 2020: “OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors – October 2020”. Click here to go to the report on the website of the OECD. The publication of the report was ...
LEES VERDER

International community renews commitment to address tax challenges from digitalisation of the economy

The international community has made substantial progress towards reaching a consensus-based long-term solution to the tax challenges arising from the digitalisation of the economy, and agreed to keep working towards an agreement by mid-2021, according to a Statement (link to the document on the website of the OECD) released on Monday October 12, 2020. This was announced by the OECD in a press release dated 12 October 2020 on the release ...
LEES VERDER

OECD/G20 Inclusive Framework on BEPS invites public input on the Reports on Pillar One and Pillar Two Blueprints

As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS is seeking public comments on the Reports on the Pillar One and Pillar Two Blueprints. This was announced by the OECD in a press release dated 12 October 2020. Furthermore from the press release: Background The top priority of the OECD/G20 Inclusive Framework on ...
LEES VERDER

Blauwdrukken voor een herziening van het internationale winstbelastingsysteem

Met een brief d.d. 29 september 2020 heeft de Nederlandse staatssecretaris van Financiën – Fiscaliteit en Belastingdienst de Tweede Kamer geïnformeerd over de stand van zaken met betrekking tot het project van het Inclusive Framework (IF) georganiseerd door de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) over een herziening van het internationale belastingstelsel. Door middel van de brief informeert de staatssecretaris de Kamer over de ontwikkelingen, over wat tijdens de ...
LEES VERDER

OECD Secretary-General Angel Gurría has reacted to recent statements and exchanges regarding the ongoing negotiations to address the tax challenges of the digitalisation of the economy

“Addressing the tax challenges arising from the digitalisation of the economy is long overdue,” said OECD Secretary-General Angel Gurría. “All members of the Inclusive Framework should remain engaged in the negotiation towards the goal of reaching a global solution by year end, drawing on all the technical work that has been done during the last three years, including throughout the COVID-19 crisis. Absent a multilateral solution, more countries will take ...
LEES VERDER

Tax and fiscal policy should continue to support households and businesses through containment, then shift to bolstering recovery

Tax and fiscal policy responses are playing a critical role in limiting the hardship caused by containment measures, and should continue to do so as governments seek to support households and businesses, protect employment and pursue economic recovery from the global pandemic, according to new OECD analysis. ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis; Strengthening Confidence and Resilience’, a report requested of the OECD by the Saudi ...
LEES VERDER

OECD seeks input on draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy

As part of the ongoing work of the Committee on Fiscal Affairs, the OECD is seeking public comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. This was announced with a press release published on the website of the OECD. From the press release: BACKGROUND The market of online platforms facilitating the "sharing" and "gig" economies is growing rapidly ...
LEES VERDER

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors

On 14 February 2020, the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors was released. From the overview in the report: “Over the past 10 years, the G20 has supported multilateral co-operation for a globally fair, sustainable and modern international tax system, which translated into successful deliverables. Thanks to this momentum, significant progress has taken place to combat tax evasion, Base Erosion and Profit Shifting (BEPS), ...
LEES VERDER

OECD Secretary-General Tax Report to G20 Finance Ministers

On 9 October 2019 the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors was released. From the Overview in the report: “Overview G20 support for modernising the international tax rules has been instrumental over the past 10 years in ending bank secrecy, considerably improving tax co-operation, and strengthening the rules to counter base erosion and profit shifting (BEPS) by multinational companies. However, further progress is needed ...
LEES VERDER

OECD leading multilateral efforts to address tax challenges from digitalisation of the economy

On 9 October 2019, the OECD Secretariat published a proposal to advance international negotiations to ensure large and highly profitable Multinational Enterprises, including digital companies, pay tax wherever they have significant consumer-facing activities and generate their profits. This was announced in a press release published on the website of the OECD. From the press release: The new OECD proposal brings together common elements of three competing proposals from member countries, and is ...
LEES VERDER

As the pace of tax reform slows, countries are urged to take bolder action

The pace of tax reforms has slowed across most leading economies and bolder tax reforms will be needed to address future challenges, according to a new OECD report. This was announced in a press release published on the website of the OECD. Tax Policy Reforms 2019 describes the latest tax reforms across all OECD countries, as well as in Argentina, Indonesia and South Africa. The report identifies major tax policy trends and ...
LEES VERDER