Stibbe contributes to commentary on the Dutch Minimum Tax Act 2024
Zoya Zalmai and Thijs van Vliet contributed to the commentary on the Dutch Minimum Tax Act 2024 published in the online Dutch tax database NDFR.
The Minimum Tax Act 2024 implements the Pillar Two rules in the Netherlands as of 1 January 2024. The commentary describes the various provisions of the Minimum Tax Act 2024, taking into account the discussions during the Dutch parliamentary process, the OECD’s Model Pillar Two Rules and the EU Pillar Two Directive. The chapter of the Minimum Tax Act 2024 which Zoya and Thijs have commented on includes provisions that may be particularly relevant in M&A transactions and for joint ventures. The commentary was published on 26 June 2024.
For more information, see: https://www.sdu.nl/leadform/s/fiscaal/1061
