![Tax measures for 2023](/sites/default/files/styles/search_result/public/2022-09/binnenhof.png)
![Tax measures for 2023](/sites/default/files/styles/search_result/public/2022-09/binnenhof.png)
![Lower House of Parliament passes bill on the Excessive Borrowing from Own Companies Act unchanged](/sites/default/files/styles/search_result/public/2022-09/Abstract_metal_wall.jpg?h=6ebafe87)
![CJEU does not allow VAT recovery for contribution in kind](/sites/default/files/styles/search_result/public/2022-09/hamer_rechter_2.jpg?h=ee07e7c5)
![africa](/sites/default/files/styles/search_result/public/2022-01/africa%20desk22_0.jpg)
![ESG Tax Tracker](/sites/default/files/styles/search_result/public/2023-04/esg-tax-tracker-april-2023_klein.png)
Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the globe are introducing tax measures and incentives to positively influence behaviors that are impacting the environment and contributing to climate change
![Letter sent to Lower House of Parliament summarizing internet consultation and setting out follow-up process to strengthen combating of dividend stripping](/sites/default/files/styles/search_result/public/2022-07/artistiek_gebouw.jpg?h=42a7e44a)
Letter sent to Lower House of Parliament summarizing internet consultation and setting out follow-up process to strengthen combating of dividend stripping
In practice, large amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the legal instruments currently available to it.
![Dutch Supreme Court clarifies Section 10a CITA 1969 interest deduction limitation in acquisition structures](/sites/default/files/styles/search_result/public/2022-07/vrouwe_justitia.jpg?h=2bc4a4bd)
Dutch Supreme Court clarifies Section 10a CITA 1969 interest deduction limitation in acquisition structures
In particular, the Supreme Court answered several outstanding questions about Section 10a Corporate Income Tax Act 1969, such as when is there an ‘intra-group (non-business motivated) diversion’.