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In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

Op 25 November 2022 zette minister Van der Wal in een omvangrijke Kamerbrief de stikstofplannen uiteen. In dit blog bespreken wij de hoofdlijnen van de kabinetsaanpak op de korte en lange termijn.

The 2023 Belgian legal real estate guide covers most legal topics you will encounter as an investor in or developer of Belgian real estate, taking into account the latest legal reforms. Order your complementary copy now.

Enforceable obligations are an important aspect of commercial interaction. Contracts provide for this need by proving the terms and conditions to which parties agreed. However, in reality a promise made is not necessarily a promise kept

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

Ook dit jaar hebben wij enkele ontwikkelingen in de milieurechtelijke jurisprudentie uiteengezet. We hebben een (niet uitputtende) selectie gemaakt van uitspraken over milieuthema’s die relevant kunnen zijn voor de bouwrechtpraktijk.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

In onderstaande bijdrage bespreken Steven Hijink en Loes van Dijk de belangrijkste wijzigingen die in de CSRD zijn doorgevoerd ten opzichte van het voorstel voor de CSRD uit april 2021.

In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.