327 results Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs. Key markers on the Dutch Tax roadmap for 2023 In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business. Tax Controversy Update February 2023 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. Draft bill published to exclude RETT concurrence exemption for share deals The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT. EU Member States reach agreement on Pillar Two The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later. Pillar Two – a new reality for the tax position of MNEs As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive). Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule. Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’ By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers. Sélection jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation Veuillez trouver ici une sélection de la jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation en 2023. Selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over consumentenrecht Hier vindt u een selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over het consumentenrecht in 2023. Sélection de nouvelles questions préjudicielles en matière de droit de la consommation Veuillez trouver ici une sélection de nouvelles questions préjudicielles en matière du droit de la consommation en 2023. Selectie nieuwe prejudiciële vragen over consumentenrecht Hier vindt u een selectie van nieuwe prejudiciële vragen over het consumentenrecht uit 2023. Advocate General’s opinion on the Dutch anti-base erosion rules: will the approach in Lexel be revisited? An opinion of Advocate General Emiliou of the Court of Justice of the European Union (CJEU) regarding a request for a preliminary ruling from the Dutch Supreme Court was published on 14 March. Private Equity in the Netherlands: a Tax Update In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments. International Mobility – Dutch Tax and Social Security Considerations Johan Vrolijk and Lotte Hover-Boon conducted a webinar for Chambers and Partners, addressing certain Dutch tax and social security considerations related to international mobility. Une entreprise reste responsable de la publicité comparative trompeuse publiée par un consultant externe en sa faveur Le Tribunal des entreprises d'Anvers a conclu, dans le cadre d'une action en cessation contre Orange, SSN et Mema e.a., qu'une entreprise reste responsable de la publicité comparative trompeuse publiée par un consultant externe en sa faveur. Een onderneming blijft verantwoordelijk voor de misleidende vergelijkende reclame die externe consultant in haar voordeel publiceert De Ondernemingsrechtbank te Antwerpen oordeelde in het kader van een stakingsvordering tegen Orange, SSN en Mema e.a. dat een onderneming verantwoordelijk blijft voor de misleidende vergelijkende reclame die externe consultant in haar voordeel publiceert. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.
Key markers on the Dutch Tax roadmap for 2023 In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.
Tax Controversy Update February 2023 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
Draft bill published to exclude RETT concurrence exemption for share deals The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate.
Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.
EU Member States reach agreement on Pillar Two The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.
Pillar Two – a new reality for the tax position of MNEs As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).
Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.
Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’ By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.
Sélection jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation Veuillez trouver ici une sélection de la jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation en 2023.
Selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over consumentenrecht Hier vindt u een selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over het consumentenrecht in 2023.
Sélection de nouvelles questions préjudicielles en matière de droit de la consommation Veuillez trouver ici une sélection de nouvelles questions préjudicielles en matière du droit de la consommation en 2023.
Selectie nieuwe prejudiciële vragen over consumentenrecht Hier vindt u een selectie van nieuwe prejudiciële vragen over het consumentenrecht uit 2023.
Advocate General’s opinion on the Dutch anti-base erosion rules: will the approach in Lexel be revisited? An opinion of Advocate General Emiliou of the Court of Justice of the European Union (CJEU) regarding a request for a preliminary ruling from the Dutch Supreme Court was published on 14 March.
Private Equity in the Netherlands: a Tax Update In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.
International Mobility – Dutch Tax and Social Security Considerations Johan Vrolijk and Lotte Hover-Boon conducted a webinar for Chambers and Partners, addressing certain Dutch tax and social security considerations related to international mobility.
Une entreprise reste responsable de la publicité comparative trompeuse publiée par un consultant externe en sa faveur Le Tribunal des entreprises d'Anvers a conclu, dans le cadre d'une action en cessation contre Orange, SSN et Mema e.a., qu'une entreprise reste responsable de la publicité comparative trompeuse publiée par un consultant externe en sa faveur.
Een onderneming blijft verantwoordelijk voor de misleidende vergelijkende reclame die externe consultant in haar voordeel publiceert De Ondernemingsrechtbank te Antwerpen oordeelde in het kader van een stakingsvordering tegen Orange, SSN en Mema e.a. dat een onderneming verantwoordelijk blijft voor de misleidende vergelijkende reclame die externe consultant in haar voordeel publiceert.