On Feb. 19, 2024, the Organization for Economic Cooperation and Development (OECD) amended its transfer pricing guidelines to include “Amount B,” a standardized approach to determine the arm’s length remuneration for certain marketing and distribution activities. The updated guidelines apply for fiscal years beginning on or after Jan. 1, 2025. In December 2024, the OECD
As of 1 January 2023, a set of tax changes will be implemented that may affect one’s Dutch tax position. In addition, changes starting in 2024 have also been announced. This blog post provides an overview of the most important changes, with special attention to real-estate-related activities.
The Dutch corporate
In March 2021, the Council of the European Union adopted Directive 2021/514 amending – for the sixth time – Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). The Directive effectively introduces the seventh version of DAC (DAC7). EU Member States have until Dec. 31, 2022, to transpose the Directive into national