Topic: Tax & Transfer Pricing

AGN EMEA Tax Committee News

Discover the latest updates to the Netherlands’ 30% tax ruling for foreign employees in 2025. This article explains the revised rates, key eligibility criteria, and the end of the partial foreign taxpayer status — essential insights for expats and employers navigating Dutch tax benefits and compliance.

AGN EMEA Tax Committee News

A Practical Guide to Resolving Double Taxation Cases: Germany has concluded double taxation agreements with more than 90 countries worldwide. Applying these agreements does not always lead to the avoidance of double taxation in practice but sometimes leads to tax disputes due to the respective autonomous interpretation of the agreements by the participating contracting states.

AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:

• Up-to-date information on tax developments in Asia Pacific countries.
• Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
• Annual budget announcements.

November 28–29, 2024, Prague. The AGN 2024 Excellent+NextGen event brought together future leaders from AGN EMEA and Nexia member firms, providing a collaborative platform for skill-building, professional development, and industry insights.

Zurich, Switzerland – November 10, 2023 – Aeberli Treuhand AG, a prominent Swiss accounting and advisory firm, proudly hosted the annual German-speaking AGN meeting in Zurich, welcoming around 50 participants from eight countries to an event centered on building and strengthening relationships, learning, and cultural exchange. Under the theme “Welcome to our home,” the meeting featured an itinerary rich in professional development and Swiss tradition, bringing together experts from across the German-speaking world.

AGN EMEA Tax Committee News

Introduction

In March 2024, the business tax reform bill (“Growth Opportunity Act”), which has several changes, was introduced and legalized.

AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:

• Up-to-date information on tax developments in Asia Pacific countries.
• Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
• Annual budget announcements.

AGN EMEA Tax Committee News

Introduction

Transfer pricing is a crucial issue – not only for multinational enterprises – but also for small and medium-sized enterprises (SMEs) operating in Switzerland. The tax authorities have increasingly focused on transfer pricing compliance to prevent base erosion and profit shifting (BEPS). In response, Swiss tax authorities have aligned their practices with the OECD Guidelines, adding certain Swiss-specific nuances that SMEs must understand when preparing transfer pricing documentation.

A summary of the most relevant taxes in Europe, the Middle East & Africa.

AGN EMEA Tax Committee News

What is the impact of the Organisation for Economic Co-operation and Development (OECD) Pillar 2 on companies operating in Ireland?

Ireland has implemented Pillar 2 of the OECD agreement on taxation into Irish Law. Pillar 2 effectively creates a minimum tax rate of 15% for certain groups with turnover in excess of €750 million.