The lower house of the Dutch parliament adopted a bill implementing EU directive 2016/881, mandating the automatic exchange of country-by-country reporting information among EU member states on 26th April 2017. On 2nd June 2017, EU directive 2016/881bill is published in official Gazette No.215. The Bill takes effect from 5th June 2017, with retroactive effect as of 1st January 2016. In addition, on 7th June 2017, Netherlands signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS).
Related Posts
Netherlands updates Box 3 tax decree to incorporate rebuttal scheme
The Netherlands has issued Decree No. 2026-2613 of 4 September 2026, which replaces the previous Decree No. 2024-5944
Read More
Netherlands updates tax treaty interpretation rules in new decree
The Netherlands State Secretary for Finance has issued the Decree nr. 2026-15551, updating and clarifying several key
Read More
Netherlands limits split-up tax deferrals, explicitly excludes anti-abuse protections
The Netherlands has published Decree No. 2026-262957 of 6 August 2026 (demergers) from the State Secretary for Finance
Read More
Netherlands tax authority updates legal merger framework for 2026
The Netherlands published Decree No. 2026-262956 of 6 August 2026, issued by the State Secretary for Finance, setting
Read More
Netherlands: Tax Authorities clarify Pillar Two Minimum Tax Act 2024
The Dutch Tax Authorities have updated their Questions and Answers (Q&A) on the Minimum Tax Act 2024 (MTA 2024),
Read More
Netherlands amends tax penalty rules to support Pillar Two, DAC8, DAC9 rollout
The Netherlands has gazetted Decision No. 2026-14582 of 30 July 2026 on 7 August 2026, bringing amendments to the
Read More