As we approach year-end 2025, Beyond the GAAP presents our traditional summary of the IASB texts in force at 31 December 2025, as well as an overview of ESMA’s priorities for this year’s closing of accounts. Given the uncertainties arising from the current economic and geopolitical environment, the regulator emphasises the need for transparent communication on significant judgements and estimates,...
OECD Update: Important clarification on international remote work On November 19, 2025, the OECD published an update to the commentary on Article 5 of the OECD Model Tax Convention. This change is particularly relevant now that remote work has become a structural part of international employment relationships. The update provides new guidance on determining when a home office in another country constitutes...
De belastingdienst heeft aangekondigd om vanaf 1 januari 2026 weer te gaan handhaven op de arbeidsrelatie van zzp’ers, op grond van de ‘normale regels’. Als sprake is van schijnzelfstandigheid – en dus sprake is van een dienstbetrekking – kunnen naheffingsaanslagen loonheffingen worden opgelegd. Anders dan in 2025, kan de belastingdienst in 2026 e.v. ook weer boetes opleggen.
Do you want to ensure that you make optimum use of VAT and customs legislation, while not running any unnecessary risks? The specialists of the Forvis Mazars VAT and Customs Group will be happy to help.
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