Netherlands launches consultation on BEPS 2.0 – Pillar Two implementation

The Dutch Government has released a draft legislative proposal for the domestic implementation of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) 2.0 Pillar Two agreement.”

The draft legislative proposal is based on the compromise text of the draft European Union (EU) Directive dated 16 June 2022 and includes the proposed introduction of a Qualified Domestic Minimum Top-up Tax (QDMT).”

The draft is open for consultation and submissions ar…