OECD - December 22 2022
On 8 December 2022, the OECD released a public consultation document on Amount B of Pillar One. The document outlines the main goals and design…
Harmen van Dam, Steffanie van der Kroon, Jan-Willem Kunen
Belgium, European Union, Luxembourg, Netherlands, Switzerland - November 30 2022
The 2021 agreement on reallocating taxing rights to market jurisdictions (‘Pillar One’) and On the introduction of a global minimum taxation (‘Pillar…
Charlotte Haarsma-den Dekker, Peter Adriaansen, Nawel Benaisa, Willem Bon, Linda Brosens, Denis Bykov, Marc Dhaene, Aldo Engels, Ralph Ferouge, Livia Geissmann, Tom Hamen, Gilles Haudenschild, Joost van Helvoirt, Liesbeth Hendrix, Charlotte Kiès, Maurice van Klaveren, Pierre-Antoine Klethi, Mick Knops, Jurgen Kuiper, Frederieke van de Langerijt, Margriet Lukkien, Selina Many, Max van Maren, Kheira Mebrek, Anaïs Näscher, Aline Nunes, Pepijn Pinkse, Jan Bart Schober, Fabio Sonderegger, Gino Sparidis, Rogier Sterk, Fabian Sutter, Rick van der Velden, Daniël van der Vliet
European Union - October 13 2022
The DAC7 rules, which apply as of 1 January 2023, impose new obligations on Platform Operators. Platform Operators will have to collect, validate…
Gino Sparidis