Search ...
Search
Toggle Navigation
ITP Tax Talent Search
NEWS
News archive
News archive 2025
News archive 2024
News archive 2023
News archive 2022
News archive 2021
News archive 2020
News archive 2019
News archive 2018
News archive 2017
News archive 2016
News archive 2015
News archive 2014
Position Papers Dutch Tax Authorities
Dutch corporate income tax
International taxation
Withholding taxes
Qualification of legal forms
Restructuring facilities and fiscal unities
Minimum Taxation - Pillar 2
9 Steps
DTAs & TIEAs
DTAs
Column
Contact
Disclaimer
Advertising your job ad
Step 1 – Does the EU Directive apply to the (MNE) group?
Print
Email
Step 2 – Initial review of information to be provided in the top-up tax information return to be filed
Print
Email
Step 3 – Taking stock of in-scope constituent entities
Print
Email
Step 4 – Calculating the net qualifying income or loss of the constituent entities in a jurisdiction
Print
Email
Step 5 – Computation of the adjusted covered taxes of the constituent entities in the jurisdiction
Print
Email
Step 6 – Computation of the Effective Tax Rate for a jurisdiction
Print
Email
Step 7 – Computation of the jurisdictional top-up tax for a fiscal year
Print
Email
Step 8 – Application of the IIR, UTPR or the Domestic Top-Up Tax
Print
Email
Step 9 – Filing the top-up tax information return and the accompanying notifications
Print
Email
INTERESTING ARTICLES
The 2025 Mind the Gap Reports of the EU Member States have been made available on the internet site of the European Commission
Sweden - Summary
Spain - Summary
Slovenia - Summary
Slovakia - Summary
Romania - Summary
Portugal - Summary
Poland - Summary
The Netherlands - Summary
Malta - Summary
Luxembourg - Summary
Lithuania - Summary
Latvia - Summary
Italy - Summary
