In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.
Pillar Two – a new reality for the tax position of MNEs
As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).
Voorlichting is erg belangrijk voor belastingheffing
In een interview met het Belastingmagazine gaat Tirza Cramwinckel in op de mate waarin burgers moeten kunnen vertrouwen op voorlichting door de overheid, zoals de Belastingdienst.
