On 10 October 2017, the new Dutch coalition have announced several measures in a coalition agreement. Included in the tax paragraph of this coalition agreement several measures have been announced to strengthen the Dutch investment climate. These measures, when (substantively) enacted, will also have tax accounting implications and might impact your Financial Statements. We prepared a comprehensive two-pager with the key takeaways of the tax accounting impact of these proposed measures.
On 13 January 2016, IFRS 16 - the new standard for leases - was issued by the International Accounting Standards Board (IASB).
On 7 June 2017, guidance was issued by the IFRS Interpretations Committee (IFRIC) which clarifies how to account for uncertain tax treatments under IAS 12...