As tradition dictates, the Dutch government presented its annual budget – including the annual tax plan – on the third Tuesday of September. Tax Plan 2013 is less detailed than previous years’ plans because of proposals already published in May, but includes the abolition of the Dutch thin capitalisation rules, as well as welcome provisions for the real estate market.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure