SearchSearch results for: “”

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.

Where is the line between openness and protectionism in the European single market? At both EU and national level, more and more protective barriers against foreign investors and acquirers have been created in the international competition.

The Dutch national security screening regime (Wet veiligheidstoets investeringen, fusies en overnames or Wet Vifo) enters into force today, 1 June.

Companies are swamped by ESG – Environmental, Social and Governance – regulations. The underlying goal is, of course, worth pursuing: a transition to a sustainable world.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

Onze collega's breken een lans om goed geïnformeerd uit te stijgen boven compliance met ESG-wet- en regelgeving, zodat in alle zorgvuldigheid verantwoordelijkheid kan worden genomen voor het ontwikkelen van een duurzame strategie.

The importance of strategic-level engagement with sustainability matters in response to the CSRD should not be underestimated. This requires a shift in mindset from simply complying with regulations to considering sustainability as a key business issue.

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.

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.

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.

There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations.

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

We're proud to announce that the doctoral thesis of François Bernard (corporate law lawyer at our Luxembourg office) has been published by Larcier. The publication covers the challenges of cross-border divisions within the European Union.

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.