563 results Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities. Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021. Dutch conditional withholding tax on dividends A legislative proposal regarding a conditional withholding tax on dividends (if adopted: effective as of 1 January 2024) (Wetsvoorstel bronbelasting dividenden) was submitted to Dutch parliament on Thursday 25 March 2021. Stibbe advises Flanders Investment Company Stibbe assisted Flanders Investment Company with the transfer of the Chancellerie building to a major real estate developer. Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. Stibbe advises Adevinta on Marktplaats acquisition Stibbe has advised Adevinta on the acquisition of eBay Classifieds Group for a value of approximately USD 9.2 billion. eBay Classifieds Group operates a portfolio of leading marketplace brands in 13 countries, including Marktplaats in the Netherlands. Stibbe advises Aquiline Capital Partners Stibbe advised Aquiline Capital Partners, a private equity firm based in New York investing in financial services enterprises, as lead counsel on the acquisition of the Quintes group together with existing management. Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for COVID-19 update and Guidelines published on the Dutch implementation of DAC6 The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o Mandatory disclosure-verplichtingen voor grensoverschrijdende constructies (‘DAC6’) Per 1 juli 2020 zijn intermediairs (en in sommige gevallen belastingplichtigen) gehouden om bepaalde potentieel fiscaal agressieve grensoverschrijdende constructies te melden bij de fiscale autoriteiten. Deze verplichting vloeit voort uit de Nederlandse i Stibbe advises Ballast Nedam, Heijmans, Fluor and 3i on the PPP A9 Gaasperdammerweg roads project The Minister of Infrastructure and Water Management officially opened the first lanes of the Gaasperdammertunnel on the A9 in Amsterdam-Zuidoost on 5 July. The Gaasperdammertunnel forms part of the PPP SAA A9 Gaasperdammerweg roads project. La Cour de justice précise le champ d’application matériel des règles de passation de marchés publics propres aux secteurs spéciaux L’arrêt Pegaso et Sistemi di Sicurezza du 28 octobre 2020 a permis à la Cour de justice de préciser le champ d’application matériel des règles de passation de marchés publics propres aux secteurs spéciaux. Stibbe advises several investors on their investment in McDermott International Stibbe advised a group of investors consisting of The Baupost Group, MFN Partners, Sculptor Capital Management, Mason Capital Management, First Pacific Advisors and Invesco on the expansion of their investment in McDermott International. Stibbe advises Rhône Group and The Chatterjee Group Stibbe advised private equity firm Rhône Group and The Chatterjee Group on the joint acquisition of McDermott International, Inc.’s Lummus Technology Group. Naar een verhoogd risico op aansprakelijkheid van de opdrachtnemer die ‘medeplichtig’ is aan een inbreuk op de overheidsopdrachtenwetgeving? Het Hof van Justitie buigt zich over de mogelijke gevolgen wanneer, bij de wijziging van een lopende overheidsopdracht, ten onrechte geen rekening is gehouden met de overheidsopdrachtenwetgeving. Public investment funds in the Netherlands - 2020 What does the fund registration process involve, e.g., what documents are required to be filed? What are the consequences for failing to register a fund that is required to be registered in Dutch jurisdiction? Or, What are the types of entities that can b Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d Restructuring & Insolvency in the Netherlands - 2020 What duties and potential liabilities should the directors/managers have regard to when managing a company in financial difficulties? Is there a specific point at which a company must enter a restructuring or insolvency process? Pagination Previous page Page 6 Current page 7 Page 8 Page 9 Next page
Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.
Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.
Dutch conditional withholding tax on dividends A legislative proposal regarding a conditional withholding tax on dividends (if adopted: effective as of 1 January 2024) (Wetsvoorstel bronbelasting dividenden) was submitted to Dutch parliament on Thursday 25 March 2021.
Stibbe advises Flanders Investment Company Stibbe assisted Flanders Investment Company with the transfer of the Chancellerie building to a major real estate developer.
Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.
Stibbe advises Adevinta on Marktplaats acquisition Stibbe has advised Adevinta on the acquisition of eBay Classifieds Group for a value of approximately USD 9.2 billion. eBay Classifieds Group operates a portfolio of leading marketplace brands in 13 countries, including Marktplaats in the Netherlands.
Stibbe advises Aquiline Capital Partners Stibbe advised Aquiline Capital Partners, a private equity firm based in New York investing in financial services enterprises, as lead counsel on the acquisition of the Quintes group together with existing management.
Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for
COVID-19 update and Guidelines published on the Dutch implementation of DAC6 The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o
Mandatory disclosure-verplichtingen voor grensoverschrijdende constructies (‘DAC6’) Per 1 juli 2020 zijn intermediairs (en in sommige gevallen belastingplichtigen) gehouden om bepaalde potentieel fiscaal agressieve grensoverschrijdende constructies te melden bij de fiscale autoriteiten. Deze verplichting vloeit voort uit de Nederlandse i
Stibbe advises Ballast Nedam, Heijmans, Fluor and 3i on the PPP A9 Gaasperdammerweg roads project The Minister of Infrastructure and Water Management officially opened the first lanes of the Gaasperdammertunnel on the A9 in Amsterdam-Zuidoost on 5 July. The Gaasperdammertunnel forms part of the PPP SAA A9 Gaasperdammerweg roads project.
La Cour de justice précise le champ d’application matériel des règles de passation de marchés publics propres aux secteurs spéciaux L’arrêt Pegaso et Sistemi di Sicurezza du 28 octobre 2020 a permis à la Cour de justice de préciser le champ d’application matériel des règles de passation de marchés publics propres aux secteurs spéciaux.
Stibbe advises several investors on their investment in McDermott International Stibbe advised a group of investors consisting of The Baupost Group, MFN Partners, Sculptor Capital Management, Mason Capital Management, First Pacific Advisors and Invesco on the expansion of their investment in McDermott International.
Stibbe advises Rhône Group and The Chatterjee Group Stibbe advised private equity firm Rhône Group and The Chatterjee Group on the joint acquisition of McDermott International, Inc.’s Lummus Technology Group.
Naar een verhoogd risico op aansprakelijkheid van de opdrachtnemer die ‘medeplichtig’ is aan een inbreuk op de overheidsopdrachtenwetgeving? Het Hof van Justitie buigt zich over de mogelijke gevolgen wanneer, bij de wijziging van een lopende overheidsopdracht, ten onrechte geen rekening is gehouden met de overheidsopdrachtenwetgeving.
Public investment funds in the Netherlands - 2020 What does the fund registration process involve, e.g., what documents are required to be filed? What are the consequences for failing to register a fund that is required to be registered in Dutch jurisdiction? Or, What are the types of entities that can b
Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d
Restructuring & Insolvency in the Netherlands - 2020 What duties and potential liabilities should the directors/managers have regard to when managing a company in financial difficulties? Is there a specific point at which a company must enter a restructuring or insolvency process?