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On October 24, 2023 the Dutch Secretary of State for Finances has informed the Dutch House of Representatives with respect to the latest developments regarding Pillar 1.
The Secretary of State starts with a providing brief background description. He then provides an update regarding the recent developments surrounding Pillar 1. Subsequently the Secretary of State discusses the possible consequences of the recent Pillar 1 developments. He concludes his letter to the House of Representatives with a brief explanation of the position of the Dutch Government on Pillar 1.
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Op 30 oktober 2023 is op de webpagina een update van standpunt KG:204:2023:9 Waardering aandelen met vervreemdingsverbod gepubliceerd van de Kennisgroep loonheffing algemeen gepubliceerd. Het standpunt is oorspronkelijk op 29 juni 2023 gepubliceerd. Per abuis waren onder de beschouwing, bij de bewijsregel, de voorwaarden niet opgenomen op grond waarvan een afwaardering volgens het schema kan plaatsvinden. Deze voorwaarden zijn nu toegevoegd.
Read more: De Kennisgroep loonheffing algemeen heeft een update van haar standpunt KG:204:2023:9:...
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Last week, the Dutch Tweede Kamer (The House of Representatives) discussed amendments to be made to the Dutch tax legislation. During the discussions the House of Representatives also voted on 2 motions regarding a global (minimum) tax for billionaires. Although both motions slightly differ, the essence of both is that they call on the Dutch Government to take the initiative for a global (minimum) tax for billionaires.
The Dutch House of Representatives votes in favor of a proposal to amend the so-called 30% Allowance
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On October 26, 2023 the Tweede Kamer (Dutch House of Representatives) voted in favor of an amendment the tax scheme for high-skilled employees that are being recruited from abroad.
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The next Economic and Financial Affairs (ECOFIN) Council is taking place on November 9, 2023. Agenda highlights and a provisional agenda for this meeting have been published on the website of the European Council/the Council of the EU.
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October 24, 2023 Members of the European Parliament’s Committee on Economic and Monetary Affairs called for a systemic review of tax policy generally and corporate tax rules more specifically. By adopting two separate non-legislative resolutions, one on the role of tax policy in times of crisis and another on further reforms of corporate taxation rules, MEPs of the economic and monetary affairs committee argue that inequalities and the strain on European businesses, both exacerbated in these times of crisis, can be in part addressed by changes to the EU’s tax rules.
Read more: MEPs adopt recommendations on using tax policy to address current difficulties
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On October 24, 2023 the Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 8) was published in the Official Journal of the European Union.
Read more: DAC 8 published in the Official Journal of the European Union
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Op 24 oktober 2023 heeft staatssecretaris Van Rij de Tweede Kamer geïnformeerd over de recente ontwikkelingen rondom Pijler 1.
De brief begint met een korte achtergrond beschrijving. Vervolgens geeft de staatssecretaris een update met betrekking tot de recente ontwikkelingen rondom Pijler 1. Vervolgens bespreekt de staatssecretaris de mogelijke gevolgen van de recente Pijler 1 ontwikkelingen. Om af te sluiten met een korte uiteenzetting van het Nederlandse standpunt inzake Pijler 1.
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In the Official Journal of October 22, 2023 it is announced that the European Commission decided to take the Kingdom of Belgium to the Court of Justice of the European Union (the CJEU) for failing to correctly transpose the Anti-Tax Avoidance Directive (Directive (EU) 2016/1164) (ATAD), in particular for failing to correctly transpose part of the CFC legislation included in ATAD.
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On May 31, 2023, the Dutch cabinet presented the proposal for the Minimum Tax Act 2024 (implementation of Pillar 2) to the Dutch House of Representatives. Together with the bill, an explanation of the estimated budgetary effect of the Minimum Tax Act 2024 (Pillar 2) has been sent to the House of Representatives. This estimate has been certified by the Centraal Planbureau (CPB) (Netherlands Bureau for Economic Policy Analysis) and provides a few interesting insights.
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