Besluit houdende ondermandatering van de competentie tot behandeling van verzoeken tot een ‘onderlinge overlegprocedure’ in de Staatscourant (Nederland)

Op 9 december 2021 is het Besluit van de directeur Verbruiksbelastingen, Douane en Internationale aangelegenheden van 15 november 2021, nr. 2021-0000226675, houdende ondermandatering van de competentie tot behandeling van verzoeken tot een ‘onderlinge overlegprocedure’, gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2021, nr. 47638 (Stcrt. 2021, 47638). Dit besluit treedt in werking met ingang van 1 januari 2022. Toelichting Met dit besluit wordt aan de Algemeen directeur ...

Wijziging Besluit Onderlinge overlegprocedures in de Staatscourant (Nederland)

Op 9 december 2021 is het Besluit van 15 november 2021, nr. 2021-0000226675, van de Staatssecretaris van Financiën tot wijziging van het Besluit Onderlinge overlegprocedures gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2021, nr. 47634 (Stcrt. 2021, 47634). Dit besluit wijzigt het besluit van 11 juni 2020, nr. 2020-0000101607, (Stcrt. 2020, 32689) naar aanleiding van de ondermandatering aan de Algemeen directeur Belastingdienst/Grote Ondernemingen van de competentie om ...

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 ...

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 ...

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 ...

OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms, including a report on the Netherlands

The work on BEPS Action 14 continues with the publication on 13 Augustus 2019 of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. This was announced in a press release published on the website of the OECD. The stage 2 monitoring reports for Belgium, Canada, the Netherlands, Switzerland, United Kingdom and the United States evaluate the progress made by ...