The Dutch tax authority has published Questions and Answers (Q&A) on the Minimum Tax Act 2024, which contains a collection of questions regarding the application of the Act that have been submitted to the Pillar 2 Expertise Team in company discussions, via the Pillar 2 mailbox, through consultations with advisory firms, and by other stakeholders, such as foreign tax authorities. The (Q&A) is only intended to provide practical support in applying the Minimum Tax Act 2024.
The questio…