EYEY

The Netherlands issues proposed Pillar Two legislation

|Tax Alerts, Information Reporting, Legis ...|Netherlands
Netherlands

  • The Dutch Government has sent to Parliament a legislative proposal for the domestic implementation of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) 2.0 Pillar Two agreement.
  • The legislative proposal is based on the text of the European Union (EU) Directive dated 14 December 2022, introduces a Qualified Domestic Minimum Top-up Tax (QDMT), a…

Continue Reading