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Your tax controversy strategy can save a lot of interest!

September 8, 2025
TThe Dutch government is planning an explicit option to mitigate interest on underpaid tax when a Mutual Agreement Procedure (MAP) is conducted. However, this option still seems to be absent for bilat ...

Dutch Tax Authorities publish Q&A document on Minimum Tax Act 2024

September 5, 2025
This Q&A document provides important clarifications on the application of the minimum tax rules (Pillar 2/GloBE) in the Netherlands.

CJEU: fees based on transfer pricing policy subject to VAT

September 5, 2025
The treatment of transfer pricing adjustments within VAT is not unambiguous and must be assessed on a case-by-case basis. There is now a concrete assessment framework for TNMM agreements.

Dutch Supreme Court renders judgment in long-running proceedings on acquisition loans and fraus legis

September 5, 2025
The judgment provides a further piece of the puzzle regarding the relationship between the application of Section 10a CITA 1969 and fraus legis.

Overview past and upcoming Pillar 2 notification deadlines

September 4, 2025
In this article you will find the upcoming deadlines, based on taxpayers that have a financial year that is equal to the calendar year. 

NL-Africa Tax Newsletter – August 2025

August 28, 2025
This month’s NL-Africa Tax Desk newsletter includes, amongst others, an update on the mid-year budget in Ghana and on Pillar Two in Mauritius. 

In memoriam

August 27, 2025
With great sadness, we announce the unexpected and far too early passing of our dear colleague, Chris Spanjersberg.

NL-Africa Tax Newsletter – July 2025

July 30, 2025
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates about e-invoicing in Nigeria and the new VAT rules in Ethiopia. It also includes an update about a transfer pricing case be ...

Amending regulation mortgage credit 2026

July 23, 2025
On 7 July 2025, the amending regulation mortgage credit 2026 (the "Amending Regulation") was submitted for consultation. The Amending Regulation introduces a change to the Provisional scheme mort ...

Latest release EU Public CbCR implementation tracker

July 23, 2025
KPMG is excited to announce the release of its latest public CbCR Tracker, which offers a detailed and comprehensive overview of the public Country-by-Country Reporting (CbCR) regulations across the E ...

Legislative proposal Act for the implementation of the directive on shares with multiple voting rights

July 22, 2025
On 7 July 2025, a  legislative proposal for an Actl for the implementation of the directive on shares with multiple voting rights (the "Act") was submitted for consultation.

Dutch Supreme Court renders judgments on the dividend withholding tax exemption

July 18, 2025
These judgments are very important for the practice, because the Supreme Court addressed the applicationof the anti-abuse provision in holding structures.

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