346 results Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. The Dutch scheme – highlights of the 10 judgments rendered to date On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect. Wetsvoorstel inroepen bedenktijd door het bestuur van een beursvennootschap aanhangig bij de Eerste Kamer Het kabinet is voornemens om het wetsvoorstel over het inroepen van een bedenktijd door het bestuur van een beursvennootschap op 1 maart 2021 in werking te laten treden. Dit volgt uit de op 1 december 2020 gepubliceerde memorie van antwoord. Publicatie en inwerkingtreding Wet ongewenste zeggenschap telecommunicatie Op 12 juni 2020 is een wet gepubliceerd om ongewenste overnames in de telecommunicatiesector tegen te gaan: de Wet ongewenste zeggenschap telecommunicatie. Deze wet (die de vorm heeft van een nieuw hoofdstuk in de Telecommunicatiewet) moet volgens de memo Bill to simplify Dutch law of evidence: concerns remain The Minister for Legal Protection recently submitted a legislative bill with the aim of simplifying Dutch law of evidence. The bill is intended to enhance truth finding and promote efficiency and effectiveness in civil proceedings. Quarter century bankruptcy settlement and estate debts To mark the publication’s 25th anniversary, the editors of the Dutch Journal for Insolvency Law have invited Gertjan Boekraad to author an article on how the issue of bankruptcy settlement has developed in legal doctrine over the past quarter of a century Kwart eeuw faillisementsafwikkeling en boedelschulden Ter gelegenheid van haar 25-jarig jubileum nodigde het Tijdschrift voor Insolventierecht Gertjan Boekraad uit een bijdrage te schrijven over hoe het recht zich in een kwart eeuw heeft ontwikkeld op het gebied van de Faillissementsafwikkeling. Aan bod kome Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for Dutch State breached duty of care in providing information to victims and surviving relatives of plane crash Earlier this year, the District Court in The Hague ruled that the Dutch State is liable vis-à-vis the victims and surviving relatives of a 1992 plane crash in Faro, Portugal. COVID-19 update and Guidelines published on the Dutch implementation of DAC6 The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o Cease fire on troubled companies! Royal Decree temporarily suspends enforcement Royal Decree No. 15 introduces a temporary moratorium amid COVID-19, shielding debtor-companies from enforcement measures and bankruptcy declarations. Chambers and Partners Real Estate Global Practice Guide 2020 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard have all contributed to the 2020 Chambers and Partners Real Estate Global Practice Guide, providing the Luxembourg chapter. The Dutch scheme – when can it be used, and by whom? As mentioned in our earlier blog, the Dutch legislator has prepared a bill – the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord) – which introduces a framework allowing debtors to restructure their debts outside for Report of advisory committee on taxation of multinationals in the Netherlands The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020). Real estate and the impact of COVID-19 COVID-19 is increasingly disrupting our real estate industry. This article provides you with answers to some of the legal questions raised by the real estate industry during this crisis. Back to the future: begroting van toekomstige schade aan de hand van een ijkpunt in het verleden Hoe dient een rechter schade te begroten die een benadeelde partij heeft geleden en nog steeds lijdt als gevolg van wanprestatie of onrechtmatige daad in een ver verleden? De rechter kan kiezen voor het concreet vaststellen van de schade zoals de benadeel Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules. Breaking off negotiations: obligation to renegotiate As long as a contract has not yet been concluded, the parties’ freedom of contract is paramount. In principle, the parties are free to decide whether to continue or break off negotiations. Pagination Previous page Page 2 Current page 3 Page 4 Page 5 Next page
Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.
The Dutch scheme – highlights of the 10 judgments rendered to date On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.
Wetsvoorstel inroepen bedenktijd door het bestuur van een beursvennootschap aanhangig bij de Eerste Kamer Het kabinet is voornemens om het wetsvoorstel over het inroepen van een bedenktijd door het bestuur van een beursvennootschap op 1 maart 2021 in werking te laten treden. Dit volgt uit de op 1 december 2020 gepubliceerde memorie van antwoord.
Publicatie en inwerkingtreding Wet ongewenste zeggenschap telecommunicatie Op 12 juni 2020 is een wet gepubliceerd om ongewenste overnames in de telecommunicatiesector tegen te gaan: de Wet ongewenste zeggenschap telecommunicatie. Deze wet (die de vorm heeft van een nieuw hoofdstuk in de Telecommunicatiewet) moet volgens de memo
Bill to simplify Dutch law of evidence: concerns remain The Minister for Legal Protection recently submitted a legislative bill with the aim of simplifying Dutch law of evidence. The bill is intended to enhance truth finding and promote efficiency and effectiveness in civil proceedings.
Quarter century bankruptcy settlement and estate debts To mark the publication’s 25th anniversary, the editors of the Dutch Journal for Insolvency Law have invited Gertjan Boekraad to author an article on how the issue of bankruptcy settlement has developed in legal doctrine over the past quarter of a century
Kwart eeuw faillisementsafwikkeling en boedelschulden Ter gelegenheid van haar 25-jarig jubileum nodigde het Tijdschrift voor Insolventierecht Gertjan Boekraad uit een bijdrage te schrijven over hoe het recht zich in een kwart eeuw heeft ontwikkeld op het gebied van de Faillissementsafwikkeling. Aan bod kome
Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for
Dutch State breached duty of care in providing information to victims and surviving relatives of plane crash Earlier this year, the District Court in The Hague ruled that the Dutch State is liable vis-à-vis the victims and surviving relatives of a 1992 plane crash in Faro, Portugal.
COVID-19 update and Guidelines published on the Dutch implementation of DAC6 The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o
Cease fire on troubled companies! Royal Decree temporarily suspends enforcement Royal Decree No. 15 introduces a temporary moratorium amid COVID-19, shielding debtor-companies from enforcement measures and bankruptcy declarations.
Chambers and Partners Real Estate Global Practice Guide 2020 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard have all contributed to the 2020 Chambers and Partners Real Estate Global Practice Guide, providing the Luxembourg chapter.
The Dutch scheme – when can it be used, and by whom? As mentioned in our earlier blog, the Dutch legislator has prepared a bill – the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord) – which introduces a framework allowing debtors to restructure their debts outside for
Report of advisory committee on taxation of multinationals in the Netherlands The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020).
Real estate and the impact of COVID-19 COVID-19 is increasingly disrupting our real estate industry. This article provides you with answers to some of the legal questions raised by the real estate industry during this crisis.
Back to the future: begroting van toekomstige schade aan de hand van een ijkpunt in het verleden Hoe dient een rechter schade te begroten die een benadeelde partij heeft geleden en nog steeds lijdt als gevolg van wanprestatie of onrechtmatige daad in een ver verleden? De rechter kan kiezen voor het concreet vaststellen van de schade zoals de benadeel
Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.
Breaking off negotiations: obligation to renegotiate As long as a contract has not yet been concluded, the parties’ freedom of contract is paramount. In principle, the parties are free to decide whether to continue or break off negotiations.