1064 results Combating Non-Arm’s-Length Transfer Pricing in the Netherlands Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine. The Sustainable Finance Package: a game changer in finance Today’s publication of the Sustainable Finance Package will impact large corporates, as well as financial institutions, including asset managers, insurers and others. European Commission clarifies SFDR Level 1 Requirements On 6 July 2021, the European Commission adopted the much-awaited decision C(2021) 4858 final which provides very useful answers to the questions raised by the European Supervisory Authorities on priority issues relating to the application of the SFDR. 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. Draft bill on Expedited Liquidation Transparency presented The draft temporary bill on Expedited Liquidation Transparency presented by the Dutch Minister of Justice on 28 June 2021 aims to increase transparency, improve protection of creditors and reduce the risk of abuse. 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. FAQ: What is the disclosure regime for environmental information under the Government Information (Public Access) Act? In this post, we answer some frequently asked questions about the specific provisions that apply to the disclosure of environmental information. One year of Schrems II: a state of affairs for international data transfers International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015. 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 launches new website covering Heat Act Stibbe launches Heat Act website to keep clients informed on developments concerning the Heat Act and Heat Act 2. 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. De Wet natuurbescherming, stikstof en de bouwpraktijk na de PAS-uitspraken: waar staan we? In 2019 deed de Afdeling bestuursrechtspraak van de Raad van State (“Afdeling”) de geruchtmakende PAS-uitspraken. De jurisprudentie deed de bouwwereld op haar grondvesten schudden en overheden namen van de weeromstuit een uiterst afwachtende houding aan. Highest Dutch Court: ACM has not proved dominance of Dutch railway operator NS A high market share is not always proof of a dominant position. The Trade and Industry Appeals Tribunal (CBb) upheld the annulment of the ACM’s fine of nearly EUR 41 million on Dutch railway operator NS for alleged abuse of dominance. Triple-check merger info to prevent costly fines – or worse Companies should check their merger information for accuracy, truthfulness and completeness before handing it over to the European Commission. Foreign subsidies: another addition to the M&A checklist Checking for merger control notification obligations and Foreign Direct Investment screening mechanisms will be on the list for most companies involved in M&A deals. First material judgment in Dutch damages proceedings in trucks infringement In its judgment of 12 May 2021, the Amsterdam District Court ruled that it has not been established that it is definitively excluded that the trucks infringement led to damage to the claimants. Pagination Previous page Page 5 Current page 6 Page 7 Page 8 Next page
Combating Non-Arm’s-Length Transfer Pricing in the Netherlands Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine.
The Sustainable Finance Package: a game changer in finance Today’s publication of the Sustainable Finance Package will impact large corporates, as well as financial institutions, including asset managers, insurers and others.
European Commission clarifies SFDR Level 1 Requirements On 6 July 2021, the European Commission adopted the much-awaited decision C(2021) 4858 final which provides very useful answers to the questions raised by the European Supervisory Authorities on priority issues relating to the application of the SFDR.
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.
Draft bill on Expedited Liquidation Transparency presented The draft temporary bill on Expedited Liquidation Transparency presented by the Dutch Minister of Justice on 28 June 2021 aims to increase transparency, improve protection of creditors and reduce the risk of abuse.
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.
FAQ: What is the disclosure regime for environmental information under the Government Information (Public Access) Act? In this post, we answer some frequently asked questions about the specific provisions that apply to the disclosure of environmental information.
One year of Schrems II: a state of affairs for international data transfers International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015.
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 launches new website covering Heat Act Stibbe launches Heat Act website to keep clients informed on developments concerning the Heat Act and Heat Act 2.
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.
De Wet natuurbescherming, stikstof en de bouwpraktijk na de PAS-uitspraken: waar staan we? In 2019 deed de Afdeling bestuursrechtspraak van de Raad van State (“Afdeling”) de geruchtmakende PAS-uitspraken. De jurisprudentie deed de bouwwereld op haar grondvesten schudden en overheden namen van de weeromstuit een uiterst afwachtende houding aan.
Highest Dutch Court: ACM has not proved dominance of Dutch railway operator NS A high market share is not always proof of a dominant position. The Trade and Industry Appeals Tribunal (CBb) upheld the annulment of the ACM’s fine of nearly EUR 41 million on Dutch railway operator NS for alleged abuse of dominance.
Triple-check merger info to prevent costly fines – or worse Companies should check their merger information for accuracy, truthfulness and completeness before handing it over to the European Commission.
Foreign subsidies: another addition to the M&A checklist Checking for merger control notification obligations and Foreign Direct Investment screening mechanisms will be on the list for most companies involved in M&A deals.
First material judgment in Dutch damages proceedings in trucks infringement In its judgment of 12 May 2021, the Amsterdam District Court ruled that it has not been established that it is definitively excluded that the trucks infringement led to damage to the claimants.