INTERNATIONAL TAX PLAZA - News archive 2021

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INTERESTING ARTICLES

The European Commission published its implementation strategy for the VAT in the Digital Age package
Kamerbrief digitaledienstenbelastingen
BEFIT tax base standard - The EP’s Monetary Affairs Committee adopts its position
The OECD released a compilation of the 2025 Peer Review Reports on Country-by-Country Reporting
Het Bedrijfsfusiebesluit 2025 en het Besluit juridische afsplitsing 2025 zijn gepubliceerd in de Staatscourant van 24 september 2025
The Federal Council adopted a dispatch regarding the exchange of information in the area of OECD minimum taxation
The OECD released a report titled: “Revised BEPS Action 5 Transparency Framework on Tax Rulings”
The Dutch cabinet is looking into additional measures to tackle dividend stripping
The Canadian Government rescinds its digital services tax
G7 statement on global minimum taxes / Pillar 2
The Court of Appeal of The Hague ruled in 3 similar cases on the relevance of the outcome of a Mutual Agreement Procedure for earlier years
The opinion of the Advocate General in Case C‑321/24, Attal and Associés (Free movement of capital – Declaration of succession – Calculation of notary’s remuneration)
Position of the Dutch tax authorities on the application of the withholding exemption of the Dutch dividend withholding tax Act in cases the dividend is not eligible for treaty benefits
The Inclusive Framework on BEPS released a consolidated version of the Commentary to the Global Anti-Base Erosion Model Rules