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Pillar 2 The safe harbour and penalty relief under the ‘Minimum Tax Act 2024’ (Pillar 2) 16 Mar 2023
On 15 December 2022, the OECD published the framework for the safe harbours and penalty relief under the proposed ‘Minimum Tax Act 2024’ (Pillar 2). The
ATAD III ATAD III Update: European Parliament publishes further proposed amendments 15 Feb 2023
On January 17th, 2023, the European Parliament published its approval of the European Commission’s draft proposal for Anti-Tax-Avoidance Directive III (ATAD 3)
Netherlands Mobility Perspectives Mobility Perspectives 13 Feb 2023
Grant Thornton’s Mobility Perspectives is part of our effort to provide the international mobility community with the latest updates and background information
VAT ViDA – extension of OSS 08 Feb 2023
On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms,
VAT Court of Justice makes correcting VAT on B2C transactions easier 07 Feb 2023
On December 8, 2022, the EU Court of Justice (ECJ) ruled on the possibility of correcting invoices on which the high VAT rate was initially calculated in a
VAT ViDA – new VAT rules for platform economy and e-commerce 30 Jan 2023
On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms.
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