572 results Anton Vandevenne Junior Associate Brussels Stibbe advises VCK Stibbe advises VCK on the sale of VCK Logistics to Janssen. Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance. Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions. The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”). Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree"). Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022. EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. Asset vs. share deal seminar Participate in our interactive workshop on asset deals and share deals, where you will explore the advantages and disadvantages of these two common transaction types through a realistic business case. New EU regulation of loan origination by funds What funds providing debt finance in the EU need to know about new EU rules for loan origination funds. Commission steers market definition to the 21st century Companies have a new and improved tool for the competitive assessment of their conduct and intended acquisitions. The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement. No impairment of the EC’s impartiality: ECJ upholds Scania judgment The ECJ upheld the Commission’s fine on Scania for participating in a cartel. The Commission’s impartiality is not necessarily impaired by having the Commission case team in charge of the settlement procedure also deal with the penalty decision. Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. Lili Szuhai Junior Associate Amsterdam Jip Bartman Junior Associate Amsterdam The future of nuclear energy in the Netherlands On 1 July 2022, Minister Jetten for Climate and Energy informed the Lower House about the actions the government has taken to implement the coalition agreement in the area of nuclear energy. Leorah Hermans Junior Associate Amsterdam Pagination Previous page Page 26 Current page 27 Page 28 Page 29 Next page
Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.
Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions.
The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).
Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").
Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.
Asset vs. share deal seminar Participate in our interactive workshop on asset deals and share deals, where you will explore the advantages and disadvantages of these two common transaction types through a realistic business case.
New EU regulation of loan origination by funds What funds providing debt finance in the EU need to know about new EU rules for loan origination funds.
Commission steers market definition to the 21st century Companies have a new and improved tool for the competitive assessment of their conduct and intended acquisitions. The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement.
No impairment of the EC’s impartiality: ECJ upholds Scania judgment The ECJ upheld the Commission’s fine on Scania for participating in a cartel. The Commission’s impartiality is not necessarily impaired by having the Commission case team in charge of the settlement procedure also deal with the penalty decision.
Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
The future of nuclear energy in the Netherlands On 1 July 2022, Minister Jetten for Climate and Energy informed the Lower House about the actions the government has taken to implement the coalition agreement in the area of nuclear energy.