News

Fiscal measures from the outline agreement

On 15 May 2024, the four forming parties PVV, VVD, NSC and BBB (hereinafter: the parties) presented their outline agreement which will form the basis for the legislation of the new potential government. Some interesting elements in respect of taxes…

OECD releases the report on Pillar One Amount B

Background On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One. Amount B attempts to streamline and simplify the process of pricing baseline marketing and distribution activities in accordance with the…

New guidance on entity classification rules

On 1 January 2025, new legal entity and partnership classification rules will enter into force. The Dutch Ministry of Finance now published a draft decree (Decree) that provides further guidance on these rules. This is highly relevant because based on…