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CEO’s not yet prepared for the global minimum corporate tax rate

A significant number of Dutch companies are not yet preparing for the introduction of a global minimum corporate tax rate of fifteen per cent in 2023. This minimum rate can have major implications for companies that operate internationally.

46 percent of Dutch CEOs say they have not (yet) taken any measures to prepare for the introduction of the global minimum rate resulting from an agreement that 136 countries concluded within the OECD in 2021. According to PwC expert Edwin Visser, companies do need to prepare because this minimum rate could have major implications for companies operating internationally. ‘Tax used to be the domain of the tax director, but the topic is now also high on the agenda in boardrooms, as the CEO Survey indicates. So it is also up to CEOs to take action and get their companies moving.’

Read more in the article on GMCTR

Majority Dutch CEOs not concerned about tax reputational risk 

The results of the 25th CEO Survey show that CEOs are increasingly involved in their company's tax strategy. And that provides some valuable insights. CEOs' perceptions of potential reputational risks related to tax differ: 58 percent are not concerned about reputational risks related to the amount of tax the company pays. On the other hand, 27 percent are increasingly concerned about this. 

Half of the CEOs do not aim to pay as little tax as possible 

Over half of the Dutch CEOs surveyed indicated that his or her company does not aim to pay as little tax as possible. Some 32 percent do strive to a greater or lesser extent to pay as little tax as possible'.

Contact us

Edwin Visser

Edwin Visser

Partner, PwC Netherlands

Tel: +31 (0)62 294 38 76

Maarten de Wilde

Maarten de Wilde

Director, PwC Netherlands

Tel: +31 (0)63 419 67 89

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