On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.
The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est ...
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
Many organizations are moving towards SAP S/4 HANA. The implementation of this new SAP backbone provides a once in a decade opportunity to increase tax compliance while at the same time reducing assoc ...
Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest ...
Many tax teams spend the bulk of their time dealing with tax data — finding it, correcting it, reconciling it and formatting it for tax reporting and other compliance needs. But processes like these a ...
