2625 results On the Board room agenda: ESG & sustainability risks and opportunities throughout the supply chain When handled properly, ESG and sustainability create opportunities for companies in the real estate sector to make their business model future proof and to benefit the bottom line. ESG has thus become an important driver for business considerations. The EU Corporate Sustainability Due Diligence Directive In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD). The Netherlands’ Budget Day 2025 On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures. Google Android-ruling: Commission flunks AEC test once again The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector. The dowry in the environment plan In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules. The Foreign Subsidies Regulation’s initial focus on China Although the text of the Foreign Subsidies Regulation is not aimed at specific countries, the European Commission’s initial enforcement actions appear to be targeting Chinese subsidies. The EU Green Bond Standard In the blog below, Jeroen van Eck of our Financial Markets team looks back on, and ahead to, the developments surrounding green bonds in the EU. Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments. Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert. BEFIT and TP Directive On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive). Court of Appeal overturns first instance judgment and establishes that several prestressing steel producers are liable for the potential loss alleged by Deutsche Bahn The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules. Signaleringsblog week 40: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode. EU Listing Act: Market Soundings Regime Market soundings are a tool for issuers and financial market participants to gauge investor interest in potential transactions before they are publicly announced. These interactions often involve sharing inside information as defined by the MAR. Tweede Kamer neemt Wijzigingswet accountancysector aan Op 23 september 2025 heeft de Tweede Kamer het voorstel voor de Wijzigingswet accountancysector (voorheen: Wet toekomst accountancysector, hierna: Wijzigingswet) aangenomen. Het kleurloos opzet: geen vrijbrief voor lichtvaardig bewijs In economisch strafrecht wordt vaak gesteld dat kleurloos opzet volstaat, maar dit criterium geldt ook in commune strafrecht. In de praktijk krijgt de term een onjuiste, afgezwakte betekenis, wat leidt tot te snelle opzetaanname. Bij de aanpak van witwassen is de bank nog altijd kop van Jut Banken zijn net zozeer slachtoffer van het huidige antiwitwasbeleid als hun klanten. Willen we naar een betere aanpak van financiële fraude en witwassen, dan moeten de wetgever, de toezichthouder en vooral het Openbaar Ministerie zich anders opstellen. Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands. ESG disclosure in equity prospectuses: current state of affairs In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters. Pagination Previous page Page 133 Current page 134 Page 135 Page 136 Next page
On the Board room agenda: ESG & sustainability risks and opportunities throughout the supply chain When handled properly, ESG and sustainability create opportunities for companies in the real estate sector to make their business model future proof and to benefit the bottom line. ESG has thus become an important driver for business considerations.
The EU Corporate Sustainability Due Diligence Directive In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD).
The Netherlands’ Budget Day 2025 On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures.
Google Android-ruling: Commission flunks AEC test once again The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector.
The dowry in the environment plan In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.
The Foreign Subsidies Regulation’s initial focus on China Although the text of the Foreign Subsidies Regulation is not aimed at specific countries, the European Commission’s initial enforcement actions appear to be targeting Chinese subsidies.
The EU Green Bond Standard In the blog below, Jeroen van Eck of our Financial Markets team looks back on, and ahead to, the developments surrounding green bonds in the EU.
Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments.
Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.
BEFIT and TP Directive On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).
Court of Appeal overturns first instance judgment and establishes that several prestressing steel producers are liable for the potential loss alleged by Deutsche Bahn The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules.
Signaleringsblog week 40: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode.
EU Listing Act: Market Soundings Regime Market soundings are a tool for issuers and financial market participants to gauge investor interest in potential transactions before they are publicly announced. These interactions often involve sharing inside information as defined by the MAR.
Tweede Kamer neemt Wijzigingswet accountancysector aan Op 23 september 2025 heeft de Tweede Kamer het voorstel voor de Wijzigingswet accountancysector (voorheen: Wet toekomst accountancysector, hierna: Wijzigingswet) aangenomen.
Het kleurloos opzet: geen vrijbrief voor lichtvaardig bewijs In economisch strafrecht wordt vaak gesteld dat kleurloos opzet volstaat, maar dit criterium geldt ook in commune strafrecht. In de praktijk krijgt de term een onjuiste, afgezwakte betekenis, wat leidt tot te snelle opzetaanname.
Bij de aanpak van witwassen is de bank nog altijd kop van Jut Banken zijn net zozeer slachtoffer van het huidige antiwitwasbeleid als hun klanten. Willen we naar een betere aanpak van financiële fraude en witwassen, dan moeten de wetgever, de toezichthouder en vooral het Openbaar Ministerie zich anders opstellen.
Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.
ESG disclosure in equity prospectuses: current state of affairs In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.