As of March 30, 2023, the Dutch Tax Authorities (“DTA”) will publish the so-called Knowledge Groups (“KGs”) positions. These publications should make clear what the position is of the DTA in respect of the tax issues submitted to the KGs.
The purpose behind the publication is the wish of the DTA to create more transparency via the publications of KGs positions. The DTA has 26 KGs, each of which deals with legal issues and other complex questions in its own policy area.
Source Deloitte
