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Wouter Diederen

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Wouter Diederen is an associate in the Amsterdam Tax Practice Group. He practices in Dutch corporate income tax law and international tax planning. He primarily works with active industries, such as oil and gas, and with retail and media, focusing on Latin America. Wouter is a member of the Amsterdam office's Latin America Desk and of the Dutch association of tax advisors (NOB).
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Netherlands: Proposal to implement Pillar 2 rules open for consultation

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On 24 October 2022, the Netherlands published an extensive draft proposal, including detailed commentary, for the implementation of the GloBE Model Rules in Dutch tax legislation. The Dutch Pillar 2 Proposal is presented as a stand-alone legislative act referred to as the “Minimum Tax Act 2024”, which would exist separate from the Dutch corporate income tax act. The Minimum Tax Act 2024 is largely based on the EU Pillar 2 Directive that was published on 22 December 2021 and further updated in subsequent months.