Proposed Retroactive Adoption of Updated OECD Transfer Pricing Guidance in Australia
The Australian government issued exposure draft legislation on 31 January 2024, proposing retroactive updates to the nation’s transfer pricing laws. These revisions align with the latest version of the Organization […]
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 […]
Luxembourg Implements Pillar Two Directive
On the 20th of December, Luxembourg solidified its adoption of the bill of law, ushering in the European Union’s directive on global minimum taxation rules, also known as “Pillar Two” […]
Belgium Embraces Pillar Two Global Minimum Tax Rules: Parliament’s Adoption and Implications
In a move signaling Belgium’s commitment to global tax reform, the Belgian Parliament recently ratified a draft law encompassing the implementation of the Pillar Two global minimum tax rules. This […]
Insights into the Unveiled English Translation of Dutch Transfer Pricing Decree 2022
Introduction The Dutch tax landscape has recently witnessed a significant development with the release of an unofficial English translation of the Transfer Pricing Decree 2022, which took effect in July […]
Luxembourg’s Forward Step in Implementing Pillar Two: A Comprehensive Analysis
Introduction Luxembourg’s progressive approach to international tax reform is evident with the unveiling of the bill of law on 4 August 2023, aimed at transposing the EU directive on minimum […]
