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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.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

The European Commission put forth a proposal for a directive on multiple-vote share structures. In this blog, we discuss the use of multiple-vote share structures in the EU and the Netherlands and provide insights into the proposed directive.

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

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.

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

The book, entitled 'Sustainable Finance in Europe', brings together the views of expert academics and practitioners on the latest regulatory developments in sustainable finance in Europe. It includes cutting-edge issues which relate to three main themes.

A massive stock market rally recently suddenly developed with respect to GameStop’s shares, a moribund chain of video game stores in the United States. The instigators: users of the investment forum r/wallstreetbets on Reddit.

During CFO Forum’s Annual Meeting, Marieke Driessen and Rogier Raas hosted a breakout session on ESG reporting and how it contributes to driving new growth.

Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

Recently, the Dutch bill for the implementation of BRRD II establishing a framework for the recovery and resolution of credit institutions and investment firms, as amended by Directive in the Netherlands was submitted to Dutch Parliament.

On 24 April 2024 the European Parliament adopted the EU Listing Act, a legislative package that includes changes to the Prospectus Regulation, the Market Abuse Regulation, MiFID II and MIFIR. In this article we discuss these expanded prospectus exemptions