![Shipping en offshore](/sites/default/files/styles/search_result/public/2022-02/Beeld%20bij%20nieuwsartikel.jpg)
Pillar Two – impact on the maritime industry
On December 20, 2021, the OECD published the Inclusive Framework on Base Erosion and
Profit Shifting (BEPS) report, involving 137 countries. This one-pager provides insights into specialists view on the impact of Pillar Two on the Maritime Industry.
OECD publishes Global Anti-Base Erosion Model Rules (Pillar Two)
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterprises with a revenue in excess of EUR 750 million.
European Commission’s response to the OECD Pillar 2 model rules
On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but have a broader scope that includes large-scale purely domestic groups.
![Fiscale Zaken voor Familie & Bedrijf – juni 2021](/sites/default/files/styles/search_result/public/2021-06/Familie_en_Bedrijf_zonder_overlay_800x450_px.jpg)
![Fiscale Zaken voor Familie & Bedrijf – maart 2021](/sites/default/files/styles/search_result/public/2021-03/Familie_en_Bedrijf_zonder_overlay_800x450_px.jpg)
![Fiscale Zaken voor Familie & Bedrijf – december 2020](/sites/default/files/styles/search_result/public/2020-12/Familie_en_Bedrijf_zonder_overlay_800x450_px.jpg?h=0651956e)
FS Tax Newsletter | August 2020
In this edition of the FS Tax newsletter we discuss two important judgments by the Court of Justice of the European Union in VAT cases: firstly, in the A Oy case, the Court established that co-location services do not constitute the leasing of or service attributable to immovable property. Secondly, in the BlackRock case, the Court confirmed that the provision of a single management service is not partially VAT-exempt.