164 results 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. 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. 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. The response of the Dutch government to the G7 Tax initiative On 14 June 2021 the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework. Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021. Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities. Jaarverslag 2020 Dienst Voorafgaande Beslissingen in Fiscale Zaken Het Jaarverslag 2020 van de Dienst Voorafgaande Beslissingen in Fiscale Zaken is gepubliceerd. Ons team fiscaal recht vat in deze short read enkele belangrijke elementen uit het verslag voor u samen. The Dutch Scheme – tax aspects On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect. Combating Non-Arm’s-Length Transfer Pricing in the Netherlands Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine. The New Dutch Conditional Withholding Tax And Hybrid Entities Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities. Over het delen van in te nemen standpunten en zienswijzen met de Belastingdienst Reinout de Boer, Rogier van der Struijk en Mieke Lavreysen schreven over communicatie met de Belastingdienst en de eventuele gevolgen daarvan in het Weekblad fiscaal recht. Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures. Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report. Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal. Recente arresten over de informatiebeschikking en de inlichtingenplicht: verbetering van de rechtsbescherming? Met regelmaat verschijnt nieuwe rechtspraak over de informatiebeschikking van art. 52a AWR. Deze regeling roept na de inwerkingtreding in 2011 nog steeds vragen op, waardoor vele kwesties voor de Hoge Raad zijn gekomen. EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate. Pagination Previous page Page 1 Current page 2 Page 3 Page 4 Next page
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.
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.
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.
The response of the Dutch government to the G7 Tax initiative On 14 June 2021 the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework.
Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021.
Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.
Jaarverslag 2020 Dienst Voorafgaande Beslissingen in Fiscale Zaken Het Jaarverslag 2020 van de Dienst Voorafgaande Beslissingen in Fiscale Zaken is gepubliceerd. Ons team fiscaal recht vat in deze short read enkele belangrijke elementen uit het verslag voor u samen.
The Dutch Scheme – tax aspects On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect.
Combating Non-Arm’s-Length Transfer Pricing in the Netherlands Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine.
The New Dutch Conditional Withholding Tax And Hybrid Entities Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities.
Over het delen van in te nemen standpunten en zienswijzen met de Belastingdienst Reinout de Boer, Rogier van der Struijk en Mieke Lavreysen schreven over communicatie met de Belastingdienst en de eventuele gevolgen daarvan in het Weekblad fiscaal recht.
Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures.
Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.
Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.
Recente arresten over de informatiebeschikking en de inlichtingenplicht: verbetering van de rechtsbescherming? Met regelmaat verschijnt nieuwe rechtspraak over de informatiebeschikking van art. 52a AWR. Deze regeling roept na de inwerkingtreding in 2011 nog steeds vragen op, waardoor vele kwesties voor de Hoge Raad zijn gekomen.
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.