The European Commission published its implementation strategy for the VAT in the Digital Age package
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On September 24, 2025 the European Commission released a document containing its implementation strategy for the VAT in the Digital Age (ViDA) package.
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Naar aanleiding van een gedane toezegging bij het commissiedebat Internationale Fiscaliteit van 3 juli 2025 heeft staatssecretaris Heijnen (Fiscaliteit, Belastingdienst en Douane) de Tweede Kamer op 23 september 2025 een brief gestuurd over relevante overwegingen die bij de invoering van een digitaledienstenbelasting (ook wel digital services tax of DST genoemd) aan de orde kunnen komen.
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Although we somewhat thought and secretly hoped that the BEFIT (Business in Europe: Framework for Income Taxation) proposal had died a silent death, the European Parliament has issued a press release that on September 24, 2025 MEPs of the Monetary Affairs Committee adopted their position on proposed legislation establishing a common way for calculating the tax base of multinationals operating in the European Union.
The vote, held in the Economic and Monetary affairs committee, adopted the text spearheaded by Evelyn Regner by 33 votes in favour, 19 against and 5 abstentions. It should be noted that the MEPs made five notable changes to the European Commission’s proposals.
Read more: BEFIT tax base standard - The EP’s Monetary Affairs Committee adopts its position
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On September 23, 2025 the OECD released a compilation of 2025 Peer Review Reports on Country-by-Country Reporting contained in the 2015 BEPS Action 13 Report. All members of the Inclusive Framework commit to implementing the BEPS Action 13 minimum standard and to participating in the peer review, on an equal footing. The peer review is a review of the legal and administrative framework put in place by a jurisdiction to implement the CbC reporting standard. In this article we focus on recommendations made to EU Member States, to the non-EU Members of the G7 and to certain Members of BRICS.
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In de Staatscourant van het Koninkrijk der Nederlanden van 24 september 2025 zijn 2 besluiten van de Staatssecretaris van Financiën gepubliceerd. Het betreft het Bedrijfsfusiebesluit 2025 en het Besluit juridische afsplitsing 2025. Beide besluiten zijn een actualisering van de eerdere besluiten uit 2022 en zullen op 25 september 2025 in werking treden.
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During its meeting of September 12, 2025 the Swiss Federal Council adopted a dispatch on approving the basis under international law for the exchange of information in relation to the OECD minimum tax rate. In the future, it should be possible for the multinational enterprise (MNE) groups concerned to submit this information centrally in a single jurisdiction. On this basis, the jurisdictions participating in the exchange of information should be able to verify the plausibility of the tax calculations of MNE groups within the framework of the minimum tax rate. This proposal does not address national implementation.
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On September 8, 2025, three days later than initially announced, The OECD released a report titled: “Revised BEPS Action 5 Transparency Framework on Tax Rulings”.
