Pillar Two: Top 10 areas to watch for in 2025

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G7 Statement on global minimum taxes

July 1, 2025
On June 28, 2025 the G7 released a statement which outlines a shared understanding of a “side-by-side” solution to US concerns on Pillar 2.

Final bill on Actual Return on Investment in Box 3 Act published

May 21, 2025
The government wants to implement the new regime, which will replace the current Box 3 regime, on January 1, 2028.

Results of investigation into bottlenecks of the mutual fund

June 13, 2025
At first glance, the possible solutions, which have been developed together with the tax (legal) practice, seem to be a good approach to solve the bottlenecks.

Supreme Court judgments on interpretation and allocation of the burden of proof of the anti-abuse provision for non-resident taxation for shareholding entities

May 1, 2025
Because it concerns the general EU anti-abuse provision, the interpretation of the Supreme Court may also be relevant for other tax rules.

Upcoming events

08
Jul

Webcast - Decoding global tax transparency: Public CbyC strategies for MNEs

16
Jul

Webcast - The Impacts of US Tariffs Post 9 July Pause

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