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Luxembourg Tax Authorities issue guidance on reverse hybrid rules

The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

Op naar hoe: de volgende stap in het AFM-toezicht op duurzaamheidsclaims

De Autoriteit Financiële Markten (AFM) maant financiële ondernemingen tot uitgebreidere, concretere en duidelijkere communicatie over duurzaamheid.

Financial Regulation – Q2 2023 Update

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

New double tax treaty concluded with the United Kingdom ratified by Luxembourg

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

The latest Legal Updates straight to your mailbox

We publish high-quality legal knowledge and insights on our website on a daily basis. If you would like to be promptly informed about the latest developments within your areas of interest, we invite you to sign up for our Legal Updates.

Les dernières actualités juridiques directement dans votre boîte e-mail

Vous souhaitez recevoir rapidement les informations concernant les derniers développements dans les domaines qui vous intéressent? Nous vous invitons à vous inscrire à nos Legal Updates.

De laatste Legal Updates direct in uw mailbox

Dagelijks publiceren wij op onze website hoogwaardige juridische kennis en vooruitzichten. Wilt u snel op de hoogte zijn van de meest actuele ontwikkelingen binnen uw interessegebieden? Meld u dan aan voor onze Legal Updates.

Digital Law Up(to)date: No processing of vaccination status in recruitment process

The Litigation Chamber of the Belgian DPA confirms that, in the absence of an existing legal basis, it is not possible for an employer, in this case a hospital, to make the recruitment of a person conditional on the fact that he/she has been vaccinated.

Discover our SPC booklet

Our Brussels IP/Life Sciences team has authored a booklet on the case-law of the Court of justice of the EU (CJEU) regarding supplementary protection certificates (SPCs).

CBBD implemented in Dutch law

The Netherlands has published the implementation decree in respect of the EU Directive and EU Regulation on cross-border distribution of funds. This means that the (pre)marketing of units in investment funds will be subject to new rules from 6 November 20

FAQ: Wat houdt het Wetsvoorstel elektronische gegevensuitwisseling in de zorg (Wegiz) in en wat is de verhouding tot de AVG?

(Digitale) gegevensuitwisseling in de zorg is een actueel thema. Illustratief is een item bij EenVandaag van april 2021 waarin de analoge werkwijze bij gegevensuitwisseling in de zorg wordt aangekaart.

Gebrekkige informatievoorziening aan de ondernemingsraad bij overnamefinanciering: belangenafweging en beweegredenen

In deze bijdrage bespreekt Ea Visser de beschikkingen inzake Estro en PCM. Daarna gaat zij in op het politieke initiatief dat is genomen inzake de rechten van de OR bij private-equitytransacties en de reactie daarop.

Les actions sans droit de vote et les parts bénéficiaires à l'ère du CSA

Marc Fyon et Viktor Pokorny examinent et comparent le régime applicable aux actions sans droit de vote et aux parts bénéficiaires à l'ère du Code des sociétés et associations dans la Revue pratique des sociétés (RPS-TRV).

Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans

Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International.

Private Equity in the Netherlands: Tax Update 2022

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

De (beperkte) mogelijkheden voor strengere vergunningvoorschriften dan de algemene eisen in het Activiteitenbesluit en het toekomstige Besluit activiteiten leefomgeving

Voor inrichtingen waarvoor op grond van de Wabo een omgevingsvergunning milieu is vereist, gelden naast de vergunningvoorschriften ook algemene regels op grond van het Activiteitenbesluit.

Dutch Council of State cross-border decision: Minister rightly imposed fines on Curacao-based online platform for medicinal products

In the summer of 2021, the Dutch Council of State ruled that the Curacao-based company responsible for the website Dokteronline.com had rightly received two administrative fines.

Grensoverschrijdende uitspraak van de Afdeling: Minister legt terecht boetes op aan in Curaçao gevestigd online platform voor geneesmiddelen

In de zomer van 2021 oordeelde de Afdeling dat het in Curaçao gevestigde bedrijf dat verantwoordelijk is voor de website Dokteronline.com terecht twee bestuurlijke boetes opgelegd heeft gekregen.

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