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 ...
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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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Fiche ‘Richtlijn minimumniveau aan belastingheffing’ aangeboden aan de Tweede Kamer
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OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
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Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel in het Staatsblad (Nederland)
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Europese Commissie stelt voor een einde te stellen aan het misbruik van lege entiteiten voor belastingdoeleinden binnen de EU (voorstel EU-richtlijn)
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Europese Commissie stelt snelle omzetting van de internationale overeenkomst inzake minimumbelasting van multinationals voor (voorstel EU-richtlijn)
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OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax
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Beantwoording kamervragen naar aanleiding van het BNC fiche over Belastingheffing van ondernemingen in de 21ste eeuw. Tevens reactie op het verzoek om een (eventuele) reactie van het kabinet met de Kamer te delen op de openbare raadpleging door de Europese Commissie inzake bestrijding van het gebruik van brievenbusmaatschappijen en constructies voor belastingdoeleinden
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Europees Parlement geeft definitief groen licht voor nieuwe regels om belastingontwijking tegen te gaan: grote multinationals moeten bekend gaan maken hoeveel belasting zij betalen in EU-landen en in landen die op de EU-lijst van niet-coöperatieve jurisdicties staan
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G20 Leaders recognize the agreement on a two pillar solution to address the tax challenges arising from the digitalisation of the economy as a historic achievement. OECD Secretary-General welcomes G20 Leaders’ Declaration
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Progress continues in making tax dispute resolution more effective and in improving tax transparency through Country-by-Country reporting
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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
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Fourth annual peer review of BEPS Action 13 considering implementation of the CbC reporting minimum standard: Curaçao has fully implemented the BEPS Action 13 minimum standard and meets all of the terms of reference
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Fourth annual peer review of BEPS Action 13 considering implementation of the CbC reporting minimum standard: recommendations for Aruba
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Major reform of the international tax system finalized: minimum 15% tax rate from 2023. President European Commission welcomes the agreement
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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
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