1295 results Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act. Belgian minister of finance announces stricter scope of beneficial copyright tax regime In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court? 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. Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I 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. Digital Markets Act: “with great power must come great responsibility” The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic. Jurisprudentie Omgevingswet in 2024 – deel I In een blogreeks signaleren wij jurisprudentie over de Omgevingswet ("Ow") die relevant is voor de praktijk. Het gaat om uitspraken over het overgangsrecht en uitspraken over de materiële toepassing van begrippen en procedures in het nieuwe stelsel. Signaleringsblog week 7: actuele jurisprudentie bestuursrecht en omgevingsrecht In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode. 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. Extern salderen met stikstof mogelijk - additionaliteit en AquaPri vormen geen belemmering Eén van de mogelijkheden om een project met stikstofuitstoot mogelijk te maken is door extern te salderen, dat wil zeggen de stikstofbijdrage van een activiteit verminderen en inzetten voor een andere activiteit. Daarvoor gelden voorwaarden. Stibbe Annual Debt Finance seminar Op woensdag 20 maart 2024 vindt het Stibbe Annual Debt Finance seminar plaats, met als onderwerp 'Herstructureringen - The Times Are Changing'. Het seminar wordt gehouden van 16.00 tot 17.30 uur, en vindt plaats op ons kantoor. European Commission adopts Delegated Regulations on oversight fees and critical ICT third-party service providers (DORA) and Delegated Regulations under MiCAR On 22 February 2024, the European Commission adopted two Delegated Regulations under the Regulation on digital operational resilience for the financial sector and four Delegated Regulations under the Markets in Crypto-Assets Regulation. District Court ruled on the recognition of the res judicata effect of a Turkish judgment and dismissed an antitrust follow on damages claim regarding the cathode-ray tube markets The District Court of Oost-Brabant recognized the res judicata effect of a Turkish court of appeal judgment, in which the Turkish court had dismissed antitrust damages claims brought by Vestel against Philips, Samsung, LGE, Technicolor, TTD and TDP. Pagination Previous page Page 60 Current page 61 Page 62 Page 63 Next page
Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.
Belgian minister of finance announces stricter scope of beneficial copyright tax regime In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?
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.
Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I
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.
Digital Markets Act: “with great power must come great responsibility” The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic.
Jurisprudentie Omgevingswet in 2024 – deel I In een blogreeks signaleren wij jurisprudentie over de Omgevingswet ("Ow") die relevant is voor de praktijk. Het gaat om uitspraken over het overgangsrecht en uitspraken over de materiële toepassing van begrippen en procedures in het nieuwe stelsel.
Signaleringsblog week 7: actuele jurisprudentie bestuursrecht en omgevingsrecht In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.
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.
Extern salderen met stikstof mogelijk - additionaliteit en AquaPri vormen geen belemmering Eén van de mogelijkheden om een project met stikstofuitstoot mogelijk te maken is door extern te salderen, dat wil zeggen de stikstofbijdrage van een activiteit verminderen en inzetten voor een andere activiteit. Daarvoor gelden voorwaarden.
Stibbe Annual Debt Finance seminar Op woensdag 20 maart 2024 vindt het Stibbe Annual Debt Finance seminar plaats, met als onderwerp 'Herstructureringen - The Times Are Changing'. Het seminar wordt gehouden van 16.00 tot 17.30 uur, en vindt plaats op ons kantoor.
European Commission adopts Delegated Regulations on oversight fees and critical ICT third-party service providers (DORA) and Delegated Regulations under MiCAR On 22 February 2024, the European Commission adopted two Delegated Regulations under the Regulation on digital operational resilience for the financial sector and four Delegated Regulations under the Markets in Crypto-Assets Regulation.
District Court ruled on the recognition of the res judicata effect of a Turkish judgment and dismissed an antitrust follow on damages claim regarding the cathode-ray tube markets The District Court of Oost-Brabant recognized the res judicata effect of a Turkish court of appeal judgment, in which the Turkish court had dismissed antitrust damages claims brought by Vestel against Philips, Samsung, LGE, Technicolor, TTD and TDP.