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Netherlands
Alvarez & Marsal
On 5 March 2024, the Dutch Ministry of Finance launched a public consultation that runs until 2 April 2024 to extend the Dutch VAT adjustment rules (i.e., revision period rules)...
Loyens & Loeff
On 19 February 2024 the OECD Inclusive Framework (IF) published the Pillar One Amount B Report (Report). This Report provides guidance on an optional application...
Loyens & Loeff
On 12 February 2024, an independent working group of Dutch officials and external counsels (Working Group) published an extensive building blocks report to improve the Dutch tax system.
Loyens & Loeff
The Netherlands currently applies the ‘similarity approach' to classify foreign entities. In short, this approach means that one looks at the most similar Dutch equivalent of the foreign...
Nazali
On 19th of December 2023, the Senate approved the 2024 Tax Plan package. The overview of the most important tax changes can be found below.
Loyens & Loeff
Yesterday the Dutch Senate voted on the Dutch tax laws as proposed on Budget Day 2023 and the Minimum Tax Act.
Alvarez & Marsal
On 14 December 2023, the Dutch Ministry of Finance published an updated version of the Dutch VAT decree for immovable property.
Loyens & Loeff
In deze uitgave ‘Fiscaal beleid voor het familiebedrijf in de verkiezingsprogramma's 2023' informeren wij u over de fiscale standpunten van zeventien politieke partijen.
European Union
Loyens & Loeff
The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.
Loyens & Loeff
By Decree of 14 February 2024 (the Decree), the Netherlands have implemented public-Country-by-Country Reporting. In-scope multinational enterprises (MNEs) are required to publicly disclose...
Loyens & Loeff
On 12 September 2023, the European Commission published the Business in Europe: Framework for Taxation (BEFIT) proposal.
Loyens & Loeff
In the course of 2023 there have been several important developments in the field of EU tax law. This annual edition of the EU Tax Alert provides an overview...
Loyens & Loeff
Due to travel and office restrictions imposed by various governments during the COVID-19 period, working from home became temporarily mandatory. Employees and employers have clearly...
Worldwide
Loyens & Loeff
P2 seeks to enforce a global minimum income tax at an effective rate (𝐄𝐓𝐑) of 15% for each country in which an in-scope MNE operates. When buying or selling a target company (𝐓𝐚𝐫𝐠𝐞𝐭)...
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').
Alvarez & Marsal
On 29 December 2023, the Dutch Ministry of Finance officially updated the list of low-tax and non-cooperative jurisdictions for the year 2024.
Loyens & Loeff
P2 seeks to enforce a global minimum income tax at an effective rate (‘ETR') of 15% for each country in which the MNE operates. Under P2, the results of all consolidated group entities...
Loyens & Loeff
As 2023 nears its end, it is time for our annual tax bulletin. This bulletin focuses on the tax trends and developments we foresee for 2024 and includes tips and takeaways.
Loyens & Loeff
The Netherlands has unique rules when it comes to the classification of foreign entities and limited partnerships ("LPs") for tax purposes. LPs are only considered transparent for Dutch...
Loyens & Loeff
P2 applies to MNE groups with annual revenues of at least € 750M (the ‘Revenue Threshold'). An MNE group consists of entities that the ultimate parent entity (‘UPE')...
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