Netherlands: Exit payments from departing cooperative members are taxable profit
The Netherlands Tax Administration’s Knowledge Group, responsible for specific corporate tax profit determination, has issued a position outlining the corporate income tax treatment of exit payments received by a cooperative from members who
See MoreNetherlands: Government coalition outlines 2026–2030 budgetary and tax changes, introduces new business contributionÂ
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses,
See MoreAngola gazettes amendments to tax laws proposed in 2026 budget
Angola’s National Assembly approved amendments to various tax laws through the General State Budget 2026 on 15 December 2025 after receiving final approval the same day. The measures were formally promulgated by the President and published in the
See MoreBrazil to increase income tax on banksÂ
Brazil's government introduced a bill to Congress to raise revenue through increased income taxes, mainly targeting banks with a significant tax rate hike, on Friday, 30 August 2024. The proposed legislation seeks to adjust the social
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