- The Tax Authorities have released a new version of the ‘Good Practices Fiscale Management’ brochure, which outlines the basic principles of the Tax Control Framework (TCF) and its importance for horizontal supervision.
- This publication should be read alongside the Guidelines for the Supervision of Large Enterprises. PwC reports that these two publications, first released in 2021, aim to provide greater clarity in the implementation of horizontal monitoring.
- The ‘Good Practices’ address questions surrounding the design of a TCF and are useful for organizations participating in horizontal monitoring or seeking information on TCF design.
- The brochure was developed with assistance from the Tax Assurance department of the Dutch Association of Tax Advisors and can be downloaded from the Tax Authorities’ website.
Source Taxlive
Latest Posts in "Netherlands"
- Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- VAT OSS in the Netherlands: Managing Multi-Channel Marketplace Sales and Bookkeeping Challenges
- Cabinet Response to ViDA E-Invoicing and Digital Reporting Report Sent to House of Representatives
- Evaluation of Abolishing Reduced VAT Rate on Accommodation Scheduled for 2028
