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Netherlands launches consultation on BEPS 2.0 – Pillar Two implementation

|Tax Alerts, Legislation & Policy, National/Federal Taxation, OECD, BEPS 2.0|Netherlands
Netherlands

  • The Dutch Government has released a draft legislative proposal for the domestic implementation of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) 2.0 Pillar Two agreement.”

  • The draft legislative proposal is based on the compromise text of the draft European Union (EU) Directive dated 16 June 2022 and includes the proposed introduction of a Qualified Domestic Minimum Top-up Tax (QDMT).”

  • The draft is open for consultation and submissions ar…

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