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    • Australia Consults On Proposed Pillar Two Filing Exemptions
    • Denmark Tables Bill To Enhance Employee Share Scheme Tax Rules
    • Italy Lines Up Future Tax Law Reforms
    • Netherlands Signs Up To The Pillar Two MCAA
    • Oman Planning E-Invoicing Pilot Involving 100 Companies
    • Poland Enacts Law Confirming 2026 E-Invoicing Mandate
    • South Africa Clarifies Section 10(1)(e) Tax Exemption Rules
    • Tax Treaty Round-up - August 29
    • US Begins Collecting 50pc Tariff On Indian Goods
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    Global Daily Tax News, Netherlands Signs Up To The Pillar Two MCAA, (Aug 29, 2025)

    The OECD has announced that the Netherlands has signed up to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information.

    There are now 15 signatories to the MCAA, which is based on the Convention on Mutual Administrative Assi ...

    The OECD has announced that the Netherlands has signed up to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information.

    There are now 15 signatories to the MCAA, which is based on the Convention on Mutual Administrative Assistance in Tax Matters and is intended to facilitate the bilateral exchange of information included in GloBE Information Returns, including potentially on a non-reciprocal basis, with other signatories to the pact. The MCAA enables jurisdictions to avoid having to enter into Qualifying Competent Authority Agreements with jurisdictions on a jurisdiction-by-jurisdiction basis.

    The list of signatories now features:

    • Austria – June 26, 2025;

    • Belgium – June 16, 2025;

    • Denmark – June 11, 2025;

    • France – July 9, 2025;

    • Ireland – July 8, 2025;

    • Italy – June 30, 2025;

    • Japan – June 24, 2025;

    • Luxembourg – June 26, 2025;

    • New Zealand – July 8, 2025;

    • Netherlands – August 14, 2025; Portugal – July 2, 2025;

    • Slovak Republic – June 16, 2025;

    • South Korea – July 9, 2025;

    • Spain – July 4, 2025; and

    • UK – July 1, 2025.

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