Kenya ratifies DTA with Netherlands

The Netherlands State Secretary for Finance published Letter No. 2026-0000019577 on the Ministry of Finance’s website on 28 January 2026, urging the upper house of parliament to swiftly approve the bill implementing the Amending Directive to the

The Netherlands' lower house of parliament has approved a bill to implement the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on 27 January 2026. The bill introduces new rules for reporting

Kenya’s revenue authority (KRA) released a public notice on 22 January 2026 regarding updates to the market interest rate for fringe benefit tax and the deemed interest rate on specific non-resident loans. The rates remain unchanged from the

The Dutch Supreme Court ruled on 16 January 2026 that the higher tax interest rate for corporate taxpayers, set by the Tax and Recovery Interest Decree, is invalid. The court found it unfairly singles out companies by imposing a heavier burden than

Kenya’s Tax Appeals Tribunal delivered its decision in Patel v Commissioner for Legal Services & Board Co-ordination Services on 28 November 2025, which addresses how the loss carryforward restriction introduced under the Finance Act 2025

The Netherlands Ministry of Finance sent a letter to the House of Representatives on 5 January 2026 outlining the Side-by-Side arrangement for the Pillar 2 global minimum tax, which was recently agreed by the BEPS Inclusive Framework. The letter