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European Commission publishes proposal for a directive to introduce a common corporate tax framework (BEFIT)

September 20, 2023

This is the third attempt by the European Commission to harmonize the corporate income tax base.

Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023

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.

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

May 9, 2023

The updated Guidelines include several substantive changes compared to the earlier version.

Clarification of anti-transfer pricing mismatch rule in the case of capital contributions

January 24, 2023

On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.

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