Special Topic : Base Erosion and Profit Shifting
BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules of various countries to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid.
Please find attached our RSM newsalert of the recent proposed changes to the Dutch work-related costs scheme proposed by the Dutch government in July 2014. The final changes shall be published on Budget Day in September 2014. This newsalert highlights the most important items of the proposed changes to the work-related costs scheme.