Wijziging van Boek 2 van het Burgerlijk wetboek tot implementatie van Richtlijn (EU) 2021/2101 van het Europees Parlement en de Raad van 24 november 2021 tot wijziging van Richtlijn 2013/34/EU wat betreft de openbaarmaking van informatie over de winstbelasting door bepaalde ondernemingen en bijkantoren (Implementatiewet Richtlijn openbaarmaking winstbelasting)

This Dutch bill implements EU Directive 2021/2101, which amends the Accounting Directive so that certain large companies and branches must publicly disclose information about their income tax paid and related details, country by country. The aim is to increase transparency about where profits are earned and taxed. The bill amends Book 2 of the Dutch Civil Code to transpose the directive into national law. Affected parties are multinational companies and certain large undertakings and branches operating in the Netherlands that fall within the scope of the directive. They would need to publish tax-related reporting in line with the new rules, while investors, researchers and the public gain access to the disclosed data.