ARTICLE · 19 JANUARY 2018

Keeping Up With A Rapidly Changing Tax World

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Substantial changes continue in the world of tax – especially international tax. These changes require corporates and financial institutions to rethink existing practices, and address legacy.

NetherlandsTax

André Nagelmaker

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Substantial changes continue in the world of tax – especially international tax. These changes require corporates and financial institutions to rethink existing practices, and address legacy.

Changes in the international tax framework

Over the past few years we have seen the creation of a new international tax framework. The OECD, instructed by the G20, developed a comprehensive package of recommendations for change; the well-known BEPS (Base Erosion and Profit Shifting) project. Over 100 countries have since signed up for this international framework, applying minimum standards, exchange of information and transparency. The first visible results were the implementation of the Common Reporting Standards, Country-by-Country Reporting and Master and Local Files, and most importantly, the Multilateral Instrument (MLI) amending more than 1,000 tax treaties, and aligning tax systems.

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