Limited change in anti-abuse provisions announced
Finance State Secretary Snel answered Parliamentary questions about how the CJEU judgments in the “Danish cases” will impact Dutch legislation. The answers indicated a changing role for the current substance requirements as from 1 January 2020.
OECD Programme of Work on the Tax Challenges Arising from the Digitalisation of the Economy
On 31 May 2019, as part of the ongoing work of the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting, the OECD released a Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy.