12.07.2017 NL law Stibbe advises Kulicke & Soffa Industries, Inc. Experience - Stibbe advises Kulicke & Soffa Industries, Inc. - the Singapore-based provider of semiconductor packaging and electronic assembly solutions - on the acquisition of a 100% equity stake of privately held Netherlands based Liteq BV. Read more Team: Duco de Boer, Paul Quist, Paul Vestering, Jeroen Smits, Niels Douma, Bas Buirma, Johan Vrolijk, Ea Visser, Floris ten Have
05.07.2013 LU law Stibbe advises on Luxembourg tax aspects in relation to the set-up and remuneration of a management company Experience - Advising a Portuguese private equity firm on Luxembourg tax aspects associated with the set-up and remuneration (commitment fees, management fees, advisory fees and performance fees) of the management company and key managers of a Specialized Investment Vehicle. Read more Diogo Duarte de Oliveira Partner Luxembourg
07.05.2013 LU law Stibbe advises on Luxembourg tax implications Experience - Advising a major Portuguese construction company on the Luxembourg tax implications of an investment whose sum qualifies for ANIP’s tax holiday incentives in Angola. Read more Diogo Duarte de Oliveira Partner Luxembourg
16.11.2018 NL law Tax Alert: Adoption 2019 Tax Plan and ATAD 1 proposal by the Dutch Lower House of Parliament Short Reads - Further to the several tax proposals released by the Dutch government on Budget Day last September (the 'Proposals' – see also our Tax Alerts of 20 September 2018 and 16 October 2018), on 15 November 2018 the Lower House of Parliament has adopted the 2019 Tax Plan and the proposed implementation of the Anti-tax Avoidance Directive ('ATAD 1') per 1 January 2019. In this Tax Alert we will provide you with a short update in respect of the Proposals. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
13.07.2018 Overige (internationale) fiscale ontwikkelingen Short Reads - Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda: Read more Team: Jeroen Smits, Michael Molenaars, Manon Cremers, Heleen Kersten, Fons Leijten, Allard Metzelaar
11.06.2018 NL law Legislative proposal on changes to the Dutch CIT fiscal unity made public Short Reads - On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (negative financial) impact of the decisions of the ECJ, the Dutch State Secretary announced last year that new legislation (with retroactive effect to 25 October 2017) will be introduced to amend the CIT fiscal unity regime. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
22.02.2018 NL law ECJ ruling on Dutch CIT Fiscal Unity prompts legislative action Short Reads - In this Tax Alert we will address the anxiously awaited ruling of the European Court of Justice ("ECJ") on the joined cases C-398/16 and C-399/16. This judgement deals with the question whether EU law obliges the Netherlands to let taxpayers cherry pick benefits from the fiscal unity regime. We also mention the announcement of the Dutch Ministry of Finance to improve the rules for obtaining tax rulings in the Netherlands. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
12.09.2018 Nadere uitleg van de Hoge Raad over 'op de zaak betrekking hebbende stukken' Short Reads - De Hoge Raad heeft in drie belangwekkende arresten van 17 augustus 2018 een nadere uitleg gegeven over het verstrekken van op de zaak betrekking hebbende stukken. De drie arresten gaan over belastingzaken maar zij zijn relevant voor het hele bestuursrecht. In dit blogbericht gaan wij in op deze arresten en de betekenis daarvan voor de praktijk. Wij zullen in het bijzonder stilstaan bij de wijze waarop de Hoge Raad oordeelt over het verstrekken van gegevens bij geautomatiseerde besluitvorming. Read more Team: Tom Barkhuysen, Niels Jak, Ali al Khatib, Koen Giezeman
13.07.2018 Voorstel tot uitbreiding fiscale informatie-uitwisseling in verband met meldingsplichtige grensoverschrijdende constructies Short Reads - Op 25 mei 2018 is het door de Europese Commissie op 21 juni 2017 ingediende voorstel goedgekeurd tot uitbreiding van de richtlijn ter zake van de administratieve samenwerking op het gebied van de belastingen. Read more Team: Jeroen Smits, Michael Molenaars, Manon Cremers, Heleen Kersten, Fons Leijten, Allard Metzelaar
27.02.2018 NL law Further guidance on Dutch ATAD implementation and measures against letterbox companies Short Reads - Further to the policy plans published by the Dutch government in October 2017, the Dutch State Secretary of Finance published on February 23, 2018 a Letter (the "Letter") containing further details on certain aspects of the Dutch government's two way approach of enhancing the investment climate in the Netherlands. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck, Joppe de Bruijn
14.02.2018 NL law Wet DBA: handhaving opgeschort tot 1 januari 2020, maar verruiming handhaving bij kwaadwillenden Short Reads - Minister Koolmees van Sociale Zaken en Werkgelegenheid en staatssecretaris Snel van Financiën stuurden vrijdag 9 februari jl. de aangekondigde brief aan de Tweede Kamer met daarin een schets hoe het kabinet denkt te komen tot wetgeving die de Wet Deregulering Beoordeling Arbeidsrelaties (Wet DBA) zal vervangen. Read more Johan Vrolijk Counsel Amsterdam
07.08.2018 NL law Dutch international taxation - current developments Short Reads - The global debate on alleged aggressive international tax planning initiated by the G20/OECD and the EU, is an important driver of the current developments in the field of international taxation. The following is a high level summary of certain developments relevant for the Netherlands: Read more Team: Jeroen Smits, Michael Molenaars, Eva Das, Hans Witteveen, Manon Cremers, Heleen Kersten, Fons Leijten, Allard Metzelaar
03.07.2018 NL law Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019 Short Reads - On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('AT-1') capital instruments made by banks and insurance companies will no longer be tax deductible. The amendment of the DCITA, which is aimed to be included in the tax package for 2019, will apply to coupon payments made after 1 January 2019, irrespective whether it concerns new or already existing AT-1 instruments. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
26.02.2018 NL law Digitaal procederen in het belastingrecht: gevolgen voor de fiscale procespraktijk Articles - Als gevolg van de KEI-wetgeving wordt digitaal procederen in het belastingrecht straks verplicht. In deze bijdrage bespreken Reinout de Boer en Tirza Cramwinckel de wijzigingen die de nieuwe regels meebrengen voor de fiscale procespraktijk. Read more Team: Reinout de Boer, Tirza Cramwinckel
18.01.2018 NL law Fiscale wijzigingen in Nederland en impact van BEPS op de Nederlandse fiscale regelgeving Short Reads - Fiscale regelgeving wijzigt snel. In verband met de maatschappelijke belangstelling voor belastingplanning door multinationals en de initiatieven van de OESO en de EU, geldt dit eens te meer voor internationaal actieve ondernemingen. Read more Team: Michael Molenaars, Jeroen Smits, Reinout de Boer