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A collection of the brief insights throughout October 2022 of the type provided on an ad hoc basis in our Latest digital tax byte update.

25 October 2022 - Netherlands consults on Pillar 2 draft legislation

The government has published a draft bill for consultation on implementation in the Netherlands of the Pillar 2 global minimum tax

The consultation Foreword states that the draft is intended to implement the proposed EU Directive on PIllar 2 and is based of the Council Presidency's compromise text of 16 June 2022.

While it also states that the Netherlands is seeking to agree a Directive in broadly those terms it refers to the joint statement with France, Germany, Italy and Spain on 9 September 2022 that it will move unilaterally if necessary. The draft bill is therefore likely to closely resemble the final bill, whichever route is adopted.