In October and November 2019, the OECD released discussion drafts as part of BEPS Action 1 on taxation in the digital economy. The proposals of the OECD consisted of two main “pillars”. Initially, the OECD intended to release final reports in Octo...

The COVID-19 pandemic has hit almost every country in the world. As the COVID-19 crisis has major economic consequences for most countries, governments are facing huge costs to finance economic stimulus packages of an unprecedented volume. To make...

1.1 Introduction In 2018 the OECD has introduced a new strategy to improve co-operative compliance amongst its member states. It was based on the OECD Project ‘International Compliance Assurance Programme’ (ICAP). The key principles addressed are:...

In this Newsletter we would like to keep you up to date on relevant Transfer Pricing developments in an accessible manner. We are pleased to keep you informed about the most important national and global developments in tax law that are (closely) ...

On 24 April, Order 153/2020.XXII was published. This Order postpones the following fiscal obligations: The obligation to submit the Annual Simplified Information Return (IES) can be fulfilled until 7 August, without any penalties; The obligation t...

The spread of the Coronavirus (COVID-19) and the related restrictions introduced by governments have a significant impact on the worldwide economy. In these uncertain times, cash management can be more important than ever before. In this blog we m...