The Netherlands – Prinsjesdag – Budget Day 2014
On 17 September 2013, the Dutch government announced its Budget Memorandum and the 2014 Tax Package. Two important items included in the measures proposed are: continuation of the crisis levy of 16% (employer duty) on salaries paid during 2013 exceeding the cap of EUR 150,000 introduction of a maximum deductibility threshold for pension contributions set
Momentum gathers behind the OECD Action Plan on Base Erosion and Profit Shifting (BEPS)
Download The BEPS Action Plan published by the OECD on 19 July 2013 represents the most ambitious and far-reaching attempt at reform of the global tax system in recent memory. This root and branch review of the global tax rules underpinning the world economy focuses on those cases where profits may be escaping taxation or
