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The draft act on the abolishment of transfer and pledge restrictions was approved by the Dutch House of Representatives (the Act) on 11 June 2024. After the Act comes into force, it will no longer be possible for certain contracting parties to enter into agreements limiting or excluding the transferability or pledgeability of certain commercial claims. Therefore, the Act will increase the possibilities for transferring or creating a pledge over commercial claims.

Amount B concerns the contemplated simplified and streamlined transfer pricing rules for determining the remuneration for baseline marketing and distribution activities.

The gross monthly salaries that apply as of January 1, 2025 have been published. For the coming year, the salary criterion will be increased by 6.70%.

Download our Memorandum including a flowchart to determine whether a Deduction Exclusion Decree adjustment is necessary. 

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

The European Commission (EC) on October 21, 2024, published an updated implementing regulation providing the common template and electronic reporting formats for the application of the EU public country-by-country (CbC) reporting directive. 

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 practice.

We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.

We describe the main changes achieved by the adopted amendments and explain several of the motions.