74 results Key markers on the Dutch Tax roadmap for 2023 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. Data Privacy Day 2023: highlighting the most impactful ECJ judgments from the past year In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year. Roxane Lauwereins Senior Associate Brussels ECJ further shapes independent position of DPOs In a judgment of 9 February 2023 (C-453/21), the European Court of Justice has further shaped the rules surrounding the independence of a data protection officer (DPO), one of the cornerstones of the GDPR. 2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed. Digital Law Up(to)date: European Parliament violates several provisions of the GDPR for EU Institutions On 5 January 2022, the EDPS issued a reprimand to the European Parliament for non-compliance with several provisions of the GDPR for EU Institutions and ordered it to update its data protection notices of an internal corona testing website. Stibbe Bruxelles nomme cinq nouveaux Counsels Stibbe à Bruxelles a nommé Bastiaan Schelstraete (Environment & Planning), Stefanie François (Environment & Planning), David Verwaerde (Dispute Resolution), Lizelotte De Maeyer (Tax) et Pieter-Jan Leemen (Banking & Finance) en tant que Counsel. 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. 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. FAQ: Wat houdt het Wetsvoorstel elektronische gegevensuitwisseling in de zorg (Wegiz) in en wat is de verhouding tot de AVG? (Digitale) gegevensuitwisseling in de zorg is een actueel thema. Illustratief is een item bij EenVandaag van april 2021 waarin de analoge werkwijze bij gegevensuitwisseling in de zorg wordt aangekaart. Overheid: let op naleving AVG Met twee handhavingskwesties in de afgelopen maand ziet het ernaar uit dat de Autoriteit Persoonsgegevens (“AP”) zich ook steeds meer gaat richten op gemeenten. Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities. Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. Enforcement of Schrems II: Council of State refuses unconditional illegality of transfers to the U.S. A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium. Digital Law Up(to)date: (1) the download of a software with a permanent licence can constitute a “sale of goods”; (2) alert of the BEUC regarding the privacy policy of WhatsApp and its new terms of use In this blog, we present two interesting matters in the field of digital law: (1) The supply of a copy of software together with a licence to use it can constitute a "sale of goods”; and (2) WhatsApp in turmoil for its privacy policy and terms of use. The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). Stibbe ‘Netherlands Tax Firm of the Year 2021’ For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review. OECD issues updated guidance on the impact of the COVID-19 crisis on tax treaties As noted in our Short Read of 7 April 2020, the Organisation for Economic Cooperation and Development (“OECD”) Secretariat issued preliminary guidance on several tax issues arising from the COVID-19 pandemic on 3 April 2020 (the “April Guidance”). Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Key markers on the Dutch Tax roadmap for 2023 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.
Data Privacy Day 2023: highlighting the most impactful ECJ judgments from the past year In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year.
ECJ further shapes independent position of DPOs In a judgment of 9 February 2023 (C-453/21), the European Court of Justice has further shaped the rules surrounding the independence of a data protection officer (DPO), one of the cornerstones of the GDPR.
2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.
Digital Law Up(to)date: European Parliament violates several provisions of the GDPR for EU Institutions On 5 January 2022, the EDPS issued a reprimand to the European Parliament for non-compliance with several provisions of the GDPR for EU Institutions and ordered it to update its data protection notices of an internal corona testing website.
Stibbe Bruxelles nomme cinq nouveaux Counsels Stibbe à Bruxelles a nommé Bastiaan Schelstraete (Environment & Planning), Stefanie François (Environment & Planning), David Verwaerde (Dispute Resolution), Lizelotte De Maeyer (Tax) et Pieter-Jan Leemen (Banking & Finance) en tant que Counsel.
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.
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.
FAQ: Wat houdt het Wetsvoorstel elektronische gegevensuitwisseling in de zorg (Wegiz) in en wat is de verhouding tot de AVG? (Digitale) gegevensuitwisseling in de zorg is een actueel thema. Illustratief is een item bij EenVandaag van april 2021 waarin de analoge werkwijze bij gegevensuitwisseling in de zorg wordt aangekaart.
Overheid: let op naleving AVG Met twee handhavingskwesties in de afgelopen maand ziet het ernaar uit dat de Autoriteit Persoonsgegevens (“AP”) zich ook steeds meer gaat richten op gemeenten.
Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.
Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.
Enforcement of Schrems II: Council of State refuses unconditional illegality of transfers to the U.S. A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium.
Digital Law Up(to)date: (1) the download of a software with a permanent licence can constitute a “sale of goods”; (2) alert of the BEUC regarding the privacy policy of WhatsApp and its new terms of use In this blog, we present two interesting matters in the field of digital law: (1) The supply of a copy of software together with a licence to use it can constitute a "sale of goods”; and (2) WhatsApp in turmoil for its privacy policy and terms of use.
The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).
Stibbe ‘Netherlands Tax Firm of the Year 2021’ For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review.
OECD issues updated guidance on the impact of the COVID-19 crisis on tax treaties As noted in our Short Read of 7 April 2020, the Organisation for Economic Cooperation and Development (“OECD”) Secretariat issued preliminary guidance on several tax issues arising from the COVID-19 pandemic on 3 April 2020 (the “April Guidance”).