Relevant tax news, developments and resources


NL Tax Alert: plan for box 3 unveiled


Today, the Dutch government published its plans for box 3, after the Dutch personal investment regime was found unlawful by the Dutch Supreme Court in the ‘Christmas ruling’.

Tax Alert: New TP Guidelines


Yesterday, the January 2022 update of the OECD Transfer Pricing Guidelines has been published. The update incorporates TP guidance on 3 subjects on which reports were published in recent years.