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
14.11.2012 BE law Stibbe advises on VAT liability cases in light of intra-community trade Experience - Advising an international transportation company on several liability cases concerning VAT imposed on freight forwarders and other intermediaries in intra-community trade. Read more Wim Panis Partner Brussels
20.09.2005 BE law Stibbe advises on setting up a reverse factoring structure for a major retailer Experience - Assisting in structuring our client's investments (made by a Belgian intra-group financing company) into tax-transparent, French capital market funds. Read more Team: Jérôme Aubertin, Thierry Denayer, Marc Fyon, Elisabeth Matthys, Wim Panis
07.12.2018 BE law Virtual Currency Regulation Law Review Articles - The first edition of the Virtual Currency Regulation Law Review is intended to provide a practical, business-focused analysis of recent legal and regulatory changes and developments, and of their effects, and to look forward at expected trends in the area of virtual currencies on a country-by-country basis. Read more Michiel Van Roey Associate Brussels
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
03.07.2018 NL law Fiscaliteit en duurzaamheid anno 2018 Articles - Het begrip duurzaamheid is al lange tijd niet meer weg te denken uit de board room van menig onderneming. Het begrip fiscaliteit wint daarentegen ook steeds meer terrein. Read more Team: Reinout de Boer, Charlotte Tolman
04.12.2018 NL law Fiscale rollercoaster - Column Fondsnieuws Articles - De ontwikkelingen op het gebied van fiscale wet- en regelgeving volgen elkaar in hoog tempo op. In een column voor Fondsnieuws gaat David de Groot in op de ontwikkelingen die relevant zijn voor beleggingsfondsen, waaronder (de afschaffing van) de dividendbelasting, het MLI, ATAD 1 en ATAD 2. Read more David de Groot Junior Associate Amsterdam
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
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
27.11.2018 NL law Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice Short Reads - In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Emile Bongers, Joost Eyck
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
28.03.2018 BE law Belgian VAT: Government reactivates option to tax immovable property leasing to professionals Articles - We reported before [1] on the consensus of the Belgian Federal Government to introduce an option to make the leasing of immovable property between professionals subject to VAT. This initiative was aborted due to budgetary constraints, but the Government has now agreed to reactivate it: this option to tax will be introduced as of 1 October 2018. Read more Wim Panis Partner Brussels