Insights

To meet a refugee is the best way to break down prejudices and be reminded of our common humanity. The Dutch Council for Refugees is making this possible with a project called Bekend maakt Bemind (Being Known becomes Being Loved).

This article focusses on the latest developments in e-invoicing and the European Commission’s “VAT in the Digital Age” proposal (ViDA). More specifically, it looks at responses and assessments of the ViDA from the EU institutions and from the EU Member States (MSs). In addition, the article gives an overview of the latest EU country developments in the e-invoicing and digital reporting. It concludes with a view on the expected further developments.

Our article “Information obligation for online platforms” of 21 July 2022 provided an overview of VAT obligations of platforms and new requirements for platforms to provide information about their sellers (DAC7). In this article, we not only take a look at the proposed EU rules for platforms, but also explain the recent EU Court of Justice (ECJ) decision over VAT liability of platforms. We begin with an high-level overview of the existing VAT rules for platforms.

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 framework is an extension to the ‘Minimum Tax Act 2024’ (Pillar 2) which aims to ensure that multinational enterprises will be subject to a minimum tax rate starting from 1 January 2024. The safe harbours and penalty relief framework aims to lower the compliance burden for companies that operate in high-tax and low-risk jurisdictions.

Impact House conducted an analysis assessing the impacts of climate change for an island of Bonaire. A mix of methods is used to estimate the impacts of climate change, including climate and flood models, ecological-economic models, as well as social-science methods such as social media analysis and participatory mapping.

Wolfs Company conducted an important study to examine potential financing solutions for marine conservation in the Pacific Ocean in Costa Rica.

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) under the condition that a few amendments will be made.

Grant Thornton’s Mobility Perspectives is part of our effort to provide the international mobility community with the latest updates and background information on mobility topics.

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.

On 6 December, last, negotiators from the European Parliament and the EU-Member States concluded an agreement on a directive regarding the import of products that pose a threat of deforestation.

Digital forensics includes many different subdisciplines: from computer, mobile, and email forensics to more recent technological developments.

Given the proposed implementation dates, we recommend that entities begin assessing their current corporate structures to understand the potential consequences of ATAD III.

The European Commission introduced the ‘Fit for 55-package’: an European Union that is climate-neutral per 2050 and 55 percent less emission of greenhouse gases in 2030 (compared to 1990).

The Court of Justice of the EU (CJEU) has recently clarified in its important decision in VAT case B (C-696/20)) the applicability of VAT in chain transactions.

The European Union (EU) has a solution to the problem of double taxation arising on the new EU Import One-Stop Shop (IOSS) scheme.

The Transparent and Predictable Employment Conditions Act limits the possibility of charge study costs from the employee.