116 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. Enkele lessen uit recente jurisprudentie voor het sturen op duurzame mobiliteit via het bestemmingsplan Via parkeernormen sturen gemeentes actief op mobiliteit. Uit de jurisprudentie volgt dat het mogelijk is om op deze wijze via een bestemmingsplan bij te dragen aan duurzame mobiliteit. Wel gelden daarbij enkele regels, die wij in dit blog bespreken. 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). Vertrouwen op voorlichting door de overheid Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving. Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024) The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline. Nederland loopt achter met het implementeren van de gewijzigde ETS-Richtlijn (update 2 april 2024) De ETS-Richtlijn is in mei 2023 gewijzigd. Lidstaten hadden tot en met 31 januari 2023 om de bepalingen in de gewijzigde ETS-Richtlijn te implementeren. Nederland heeft die implementatiedeadline niet gehaald. 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. Mobiliteit onder de Omgevingswet Mobiliteit is een belangrijke randvoorwaarde voor de grote opgaves van deze tijd: de woningbouw, energietransitie en sociale cohesie. Dit blog beschrijft hoe we de wetgever verzekert dat mobiliteit onderdeel wordt van de besluitvorming in de Ow. CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods. CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen. Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published. Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor. Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert. New double tax treaty concluded with the United Kingdom ratified by Luxembourg The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024. 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.
Enkele lessen uit recente jurisprudentie voor het sturen op duurzame mobiliteit via het bestemmingsplan Via parkeernormen sturen gemeentes actief op mobiliteit. Uit de jurisprudentie volgt dat het mogelijk is om op deze wijze via een bestemmingsplan bij te dragen aan duurzame mobiliteit. Wel gelden daarbij enkele regels, die wij in dit blog bespreken.
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).
Vertrouwen op voorlichting door de overheid Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving.
Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024) The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline.
Nederland loopt achter met het implementeren van de gewijzigde ETS-Richtlijn (update 2 april 2024) De ETS-Richtlijn is in mei 2023 gewijzigd. Lidstaten hadden tot en met 31 januari 2023 om de bepalingen in de gewijzigde ETS-Richtlijn te implementeren. Nederland heeft die implementatiedeadline niet gehaald.
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.
Mobiliteit onder de Omgevingswet Mobiliteit is een belangrijke randvoorwaarde voor de grote opgaves van deze tijd: de woningbouw, energietransitie en sociale cohesie. Dit blog beschrijft hoe we de wetgever verzekert dat mobiliteit onderdeel wordt van de besluitvorming in de Ow.
CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.
CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.
Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.
Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.
Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).
Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.
New double tax treaty concluded with the United Kingdom ratified by Luxembourg The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.