The Fit for Pillar Two series aims to help tax teams of multinational enterprises within the scope of Pillar Two prepare for the upcoming wave of international tax changes by putting theory into pract ...
The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.
The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.
