Jan Bogaert speaks at the Shenzhen Bar Association

Articles - How may publicly listed business combine? What are the main laws and regulations governing business combinations and acquisitions of publicly listed companies? What are the disclosure requirements for owners of large shareholders in a public company? How are cross-border transactions structured? Do specific laws and regulations apply to cross border transactions? Allard Metzelaar and Willem Beek provide answers to these and other questions about public M&A in the Netherlands.

Short Reads - On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybrid mismatches and was adopted on 29 May 2017 (see also our Tax Alert of 1 March 2017). ATAD 2 should be implemented by all EU member states into domestic law no later than 31 December 2019.

Articles - Sale and lease back (SLB) transactions of buildings may have adverse VAT consequences as they may trigger an adjustment of the input VAT deduction in relation to the construction or acquisition of the building.

Short Reads - Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019.