Introduction Effective from July 1, 2020, the Netherlands implemented the Mandatory Disclosure Rules (EU DAC6 Directive), aiming to enhance transparency in tax reporting. However, it was recognized during the drafting...
Introduction Effective from July 1, 2020, the Netherlands implemented the Mandatory Disclosure Rules (EU DAC6 Directive), aiming to enhance transparency in tax reporting. However, it was recognized during the drafting...
On March 3, 2023, the Dutch Supreme Court issued a ruling on the interest deduction limitation rule under Article 10a of the Dutch Corporate Income Tax Act of 1969. ...
Type: Legislation Citizens, organizations, and legal experts including tax consultants and attorneys can now litigate digitally in all national tax issues. Through the secure web portal Mijn Rechtspraak, state tax...
Type: Legislation The Netherlands has implemented a new mandatory system for tax declaration in the CIT. In the past, tax reporting was possible online and free. Now however, the mandatory...
Type: Draft Legislation According to the Small Business Scheme Directive, by January 1, 2025, Member States must implement a scheme that allows a foreign entrepreneur to use the small business...