Transactietaks, een heilloze weg

Articles - Luxembourg and the United Kingdom (the “UK”) signed a new Double Tax Treaty (the “DTT”) on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions. The main changes are summarized below.

Articles - Job van Hooff and Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.

Articles - On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance [1] (the “Circular”). The Circular provides for some guidance on the computation of a special real estate rebate introduced by the Law of the 19 December 2020 [2] and applicable as from 1 January 2021 [3] (the “Allowance”).

Short Reads - 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. the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance, or DEBRA. On 19 May 2022, the Dutch Ministry of Finance published the 2021 Annual Report on Advance Tax Rulings of an international nature. In this Tax Alert, we will provide you with the key aspects of these three items.