The Netherlands Issues GloBE Amendments for OECD Administrative Guidance

  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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