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Dennis Nijssen Tax adviser - Associate partner Tax advice

Feel free to contact us Phone 00 31 26 353 84 93 Mobile 00 31 6 1589 67 64 E-mail address Send me an e-mail

About Dennis Nijssen

Biography

As a tax advisor at Dirkzwager, Dennis specializes in corporate income tax and international tax law. His clients are both privately and publicly owned companies, which he advises in respect of matters such as corporate restructurings, transfer pricing and M&A activity. Dennis holds a PhD in tax law and has over 13 years of experience as an in-house tax lawyer in Industry. Besides his work at Dirkzwager, he teaches International Tax Law at the Radboud University in Nijmegen.

Position(s)

2022 Tax adviser - Associate partner, Dirkzwager
Energy , International, Companies Tax advice Dirkzwager - Velperpoort
Velperweg 1
6824 BZ Arnhem

Secondary activities

Besides his work at Dirkzwager, he teaches International Tax Law at the Radboud University in Nijmegen.

Languages

Dutch, English

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Draft Minimum Tax law 2024

On Monday 12 December 2022 the EU Member States reached an agreement about the EU wide implementation of the rules aimed at introducing a global minimum tax of 15% on profits of multinational enterprises. The Committee of Permanent Representatives approved the draft EU Directive prepared for this purpose and submitted it with the Council to be formally adopted in a further written procedure. The Directive provides for the European implementation of the initiative agreed on by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting in October 2021 as part of its “Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy”. Member States are required to implement the Directive into their national law by 31 December 2023 at the latest. The Netherlands was anticipating this and had already shared a draft Bill introducing an entirely new law, the Minimum Tax Law 2024 (“Wet minimumbelasting 2024”) for input from the general public in an online consultation. This blog summarizes key aspects of the Dutch implementation proposal and how multinationals should prepare.