Op 1 juli 2022 is het Besluit van 14 juni 2022, nr. 2022-0000139020, van de staatssecretaris van Financiën inzake verrekenprijzen, de toepassing van het arm’s-lengthbeginsel en de Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OESO-richtlijnen) gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2022, nr. 16685 (Stcrt. 2022, 16685). In dit besluit wordt nadere invulling gegeven aan de toepassing van het zogenoemde arm’s-lengthbeginsel. Het arm’s-lengthbeginsel is in ...
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Tax challenges of digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax
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Tax challenges of digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
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OECD releases technical guidance for implementation of the global minimum tax
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Tax challenges of digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
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Revenue impact of international tax reform better than expected, according to new OECD analysis
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Tax challenges of digitalisation: OECD invites public input on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
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Tax challenges of digitalisation: OECD invites comments on compliance and tax certainty aspects of global minimum tax
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European Commission welcomes agreement on minimum taxation of multinationals
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Tax challenges of digitalisation: OECD invites public input on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
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“New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform”
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Tax challenges of digitalisation: Public comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
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Tax challenges of digitalisation: Public comments received on the Progress Report on Amount A of Pillar One
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Tax challenges of digitalisation: OECD invites public input on the Progress Report on Amount A of Pillar One
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International tax reform: Multilateral Convention to implement Pillar One on track for delivery by mid-2023
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Besluit inzake verrekenprijzen, de toepassing van het arm’s-lengthbeginsel en de Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Nederland)
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Tax challenges of digitalisation: public comments received on tax certainty aspects of Amount A under Pillar One
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Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One
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Tax challenges of digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One
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Tax challenges of digitalisation: OECD invites public input on the regulated financial services exclusion under Amount A of Pillar One
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Tax challenges arising from digitalisation: Public comments received on the extractives exclusion under Pillar One Amount A
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Tax challenges arising from digitalisation: Public comments received on the draft rules for scope under Pillar One Amount A
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Tax challenges of digitalisation: OECD invites public input on extractives exclusion under Amount A of Pillar One
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Tax challenges of digitalisation: Public comments received on the Implementation Framework of the global minimum tax
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Tax Challenges of Digitalisation: OECD invites public input on the draft rules for scope under Amount A of Pillar One
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Tax challenges of digitalisation: Public comments received on the draft rules for tax base determinations under Pillar One Amount A
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Tax challenges of digitalisation: OECD invites public input on the Implementation Framework of the global minimum tax
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OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax
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Tax challenges arising from digitalisation: Public comments received on the draft rules for nexus and revenue sourcing under Pillar One Amount A
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Tax challenges of digitalisation: OECD invites public input on the draft rules for tax base determinations under Amount A of Pillar One
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OECD launches public consultation on the tax challenges of digitalisation with the release of a first building block under Pillar One
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