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Netherlands: Year-end 2020 tax accounting considerations

Netherlands: Year-end 2020 tax accounting

As the end of the year approaches, many organizations will soon start preparing their year-end financial statements.

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In the Netherlands, the 2021 “tax plan” may have implications for year-end financial statements and especially the income tax position—once the 2021 tax plan is (substantively) enacted. The 2021 tax plan is substantively enacted once the Upper House of Parliament has voted in favor of the announced measures, now scheduled for 15 December 2020.  

Read a November 2020 report prepared by the KPMG member firm in the Netherlands that highlights tax accounting consequences of the 2021 tax plan

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