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 ...
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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 ...
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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 ...
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G20 Ministers and Governors endorse the key components of the two pillars on the reallocation of profits of multinational enterprises and an effective global minimum tax

The third G20 of Finance Ministers and Central Bank Governors (FMCBG) under the Italian Presidency FMCBG meeting on 9-10 July 2021 brought to a historic agreement on a more stable and fairer international tax architecture. Ministers and Governors endorsed the key components of the two pillars on the reallocation of profits of multinational enterprises and an effective global minimum tax. G20 members called on the OECD/G20 Inclusive Framework on Base Erosion ...
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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 ...
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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 ...
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130 Countries and jurisdictions join bold new framework for international tax reform: a two-pillar package aiming to ensure that large Multinational Enterprises pay tax where they operate and earn profits

130 Countries and jurisdictions  have joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate. 130 Countries and jurisdictions, representing more than 90% of global GDP, joined the Statement establishing a new framework for international tax reform. A small group of the Inclusive Framework’s 139 members have not yet joined the Statement at this time. The remaining elements of ...
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New toolkit to strengthen Value Added Taxes on e-commerce in Latin America and the Caribbean

The surge in e-commerce following the COVID-19 outbreak has emphasized the importance of applying Value Added Tax (VAT) effectively to digital trade. A new toolkit released on Wednesday June 23rd offers timely and valuable assistance to tax authorities in the Latin America and the Caribbean region for the effective collection of VAT revenues from e-commerce activities. This has been announced with a press release on the website of the OECD ...
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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 ...
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OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (April 2021)

On 7 April 2021, the OECD Secretary-General Tax Report was presented to G20 Finance Ministers and Central Bank Governors. Click here to go to the report on the website of the OECD. This is the latest report in the series of reports on the latest developments in the international tax agenda. This new report contains the following topics: tax measures introduced in response to COVID-19 (OECD); and tax policy and ...
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OECD presents analysis showing significant impact of proposed international tax reforms

New economic analysis shows that a proposed solution to the tax challenges arising from the digitalisation of the economy under negotiation at the OECD would have a significant positive impact on global tax revenues. This was announced in a press release published on the website of the OECD in relation to the release of the analysis. From the press release: The analysis puts the combined effect of the two-pillar solution under ...
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International community renews commitment to multilateral efforts to address tax challenges from digitalisation of the economy

The international community reaffirmed its commitment to reach a consensus-based long-term solution to the tax challenges arising from the digitalisation of the economy, and will continue working toward an agreement by the end of 2020, according to the Statement by the Inclusive Framework on BEPS released by the OECD on January 31, 2020. This was announced in a press release published on the website of the OECD. From the press release: The ...
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Use of digital technologies set to increase tax compliance

The eighth edition of the OECD's Tax Administration Series published ON 23 September 2019 shows how tax administrations are increasingly moving to e-administration and using a range of technology tools, data sources and analytics to increase tax compliance, according to a press release published on the website of the OECD. From the press release: Commenting on the report, Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration ...
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OECD supporting G20 policy priorities at Osaka Summit

At their Summit in Osaka this weekend, G20 leaders agreed on a range of priorities for which analysis and support from the OECD and other international organisations are playing a crucial role. This was announced with a press release published on the website of the OECD. Despite heightened tensions - in particular on trade and climate change - the leaders agreed to move forward on a broad raft of key ...
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International community agrees on a road map for resolving the tax challenges arising from digitalisation of the economy

The international community has agreed on a road map for resolving the tax challenges arising from the digitalisation of the economy, and committed to continue working toward a consensus-based long-term solution by the end of 2020, the OECD announced in a press release dated 31 May 2019 on the website of the OECD. The 129 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) adopted a ...
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International community makes important progress on the tax challenges of digitalisation

The international community has made important progress toward addressing the tax challenges arising from digitalisation of the economy and has agreed to continue working multilaterally towards achievement of a new consensus-based long-term solution in 2020, the OECD announced on 29 January 2019 with a press release published on their website. Countries and jurisdictions participating in the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) will step up efforts ...
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