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 ...
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 ...
