


US Imposes New Tariffs Starting April 2025
In a significant move to address the US trade deficit, the US government announced on April 2nd that President Trump has signed an executive order imposing a 10% tariff on all countries starting April 5, 2025.



ESG & Taxation
ESG & (Environmental, Social, and Governance) & Taxation refers to the tax-related aspects of sustainability initiatives within companies. ESG criteria are becoming increasingly important for companies as businesses, investors, and other stakeholders pay more attention to sustainability.


Bill on rebuttal provision actual return on investment Box 3
On Thursday, March 13, 2025 the bill on the Rebuttal Provision Box 3 Act was presented to the Lower House of Parliament. The bill stipulates how taxpayers can convincingly demonstrate that the actual return on investment is lower than the fixed deemed return in Box 3

Implementation Decree on Credit Servicers and Credit Purchasers
The implementation decree on credit servicers and credit purchasers was submitted for consultation on March 11, 2025. The Decree implements Directive (EU) 2021/2167 on credit servicers and credit purchasers, together with the legislative proposal, which has already been consulted and is currently under review by the House of Representatives of the Dutch Parliament.

Chemical Industry
The global chemical industry faces challenges in the field of feedstock availability and price, labor cost, energy cost, differential rates of economic growth and environmental pressures. These challenges are impacting business models, supply chains and value creation and all have a tax angle.