Trending Now

A Review of the Polish Draft Law to Implement the Pillar Two GloBE Rules

Why Tax Data Mapping for Pillar Two is Crucial

GloBE Country Guide: Barbados

Joint Ventures and the Allocation of Pillar Two Top-Up Tax

The Netherlands Issues GloBE Amendments for OECD Administrative Guidance

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.

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can join up below. 

Get Started
Already a Subscriber?

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.

This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution

image showing 'OECDpillars.com logo'
s2Member®

© 2024 OECDPillars 

All Rights Reserved