The most important changes in International Tax Law

In recent years there has been a strong focus from the OECD and the EU on combating tax avoidance. The consequence of this is that a large number of changes have been made in Dutch tax rules. These changes to a greater or lesser extent affect all companies that do cross-border business, but also entrepreneurs who are only active in the Netherlands may be confronted with some of these legislative changes.

The expectation therefore is that an additional number of major changes will also take place in the coming years. In this document we have provided an overview of the major changes that have already been implemented or for which concrete legislative proposals have been submitted, with the date after which the relevant change has become or will become effective.