Unraveling the Nuances of Dutch Transfer Pricing Audits: The Role of Materiality
Delving into the intricacies of Dutch transfer pricing, one might wonder – does the Netherlands apply a materiality threshold to the value of intercompany transactions? The answer lies in the […]
Dutch Tax Authorities’ Mandatory PSP-CESOP Reporting Requirements: What You Need to Know
Introduction: In a significant development set to take effect from January 1st, 2024, the European Union (EU) is tightening the reins on Payment Service Providers (PSPs). Under the CESOP (Cross-Border […]
Portugal Approves Landmark Public Country-by-Country Reporting Legislation
In a significant development for the world of taxation, Portugal has enacted Decree-Law No. 73/2023, transposing EU Directive 2021/201 on public country-by-country (CbC) reporting. This Decree-Law enters into force on […]
