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Contents
  1. QDMTT Safe Harbour
  2. Transitional UTPR Safe Harbour
  3. Extension of the Investment Entity Tax Transparency Election
  4. Extension of the Taxable Distribution Method Election
  5. Transitional Rule for Asset Transfers
  6. Substitute Loss Carry-Forwards
  7. Tax Allocation of Hybrid and Distribution Taxes
  8. No 10%/8% Rate for SBIE Transitional Rules

On 13 October 2023, the Dutch State-Secretary of Finance issued a Bill to amend the Dutch Draft Minimum Tax Bill.

The Draft Minimum Tax Bill (‘Draft Bill’) was originally issued on May 31, 2023 and is still subject to Parliamentary approval.

The latest amendments primarily include relevant provisions from the February 2023 and July 2023 OECD Administrative Guidance.

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Picture of Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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