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Financial difficulties due to the coronavirus: what about taxes?

In the context of the coronavirus the Belgian tax authorities have issued aid measures concerning taxation with the aim of supporting enterprises and natural persons facing financial difficulties. This short read, provides an overview of these measures.

OECD issues guidance on the impact of the COVID-19 crisis on tax treaties

As noted in our Short Read of 31 March 2020, multiple states have been implementing travel restrictions and mandatory quarantines in an effort to stop the spread of the corona virus (COVID-19). Governments have also taken measures to mitigate the economic

Impact van de coronacrisis op ICT-overeenkomsten

De uitbraak van het coronavirus heeft gevolgen voor de gang van zaken binnen iedere organisatie. Mogelijk ook op uw contracten met leveranciers of juist afnemers van ICT. Het onderstaande overzicht bevat aandachtspunten voor het bepalen van uw positie ten

Bill of law on interest and royalties paid to non-cooperative jurisdictions

The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.

How to meet (Dutch) substance requirements during the COVID-19 pandemic?

Measures taken by multiple jurisdictions in an attempt to stop the spread of the corona virus (COVID-19) affect many people and businesses.

Als het moet, kan het snel (en digitaal): vanwege de coronacrisis op weg naar een Tijdelijke wet digitale beraadslaging en besluitvorming

In crisistijd kan veel en snel. Beraadslagingen en besluitvorming blijven ook nu noodzakelijk, maar de wettelijke grondslag om dit digitaal te doen ontbreekt.

Draft bill of law regarding certain payments to non-cooperative jurisdictions

Luxembourg's Government announces draft bill of law addressing interest/royalties payments to related entities established in a country or territory listed under the EU list of non-cooperative jurisdictions for tax purposes.

De gevolgen van de coronacrisis voor zzp’ers

Niet alleen werkgevers en werknemers worden getroffen door de maatregelen tegen de uitbraak van het coronavirus (COVID-19), ook voor zzp’ers zijn de gevolgen groot.

DAC 6 introduced under Luxembourg law

On 21 March 2020, the Luxembourg Parliament voted to approve the law implementing the Council Directive (EU) 2018/822 which introduces disclosure obligations for intermediaries and taxpayers of certain reportable cross-border arrangements (the “Law”).

Overzicht steunmaatregelen zzp’ers en relevantie voor de platformeconomie

Het kabinet heeft op 17 maart 2020 een ‘noodpakket banen en economie’ aangekondigd, dat onder meer voorziet in maatregelen ter ondersteuning van zzp’ers bij acute problemen die zij ten gevolge van de coronacrisis (gaan) ondervinden.

Additional Dutch tax measures to provide relief for economic impact corona crisis

Further to the measures already announced on 12 March 2020, the Dutch government earlier this week announced additional extraordinary measures (both tax and non-tax related) to mitigate the economic impact of the corona crisis. Below we will summarize som

VNG introduceert modelbepalingen voor gemeenten bij de inkoop van AI: 3x transparantie als oplossing voor black box-besluiten?

Steeds meer Nederlandse gemeenten maken gebruik van artificiële intelligentie (AI). In het op 2 september 2020 door de VNG uitgebrachte e-magazine ‘AI als instrument voor gemeenten’ worden verschillende nuttige toepassingen van AI omschreven.

Stibbe advises Rhône Capital and CSM Bakery Solutions

Stibbe has advised private equity firm Rhône Capital and CSM Bakery Solutions on the sale of its CSM Ingredients business to Investindustrial.

Luxembourg tax measures on non-cooperative jurisdictions: EU blacklist updated

The European Union updates non-cooperative jurisdictions list, affecting bill of law nº 7547. From Jan 1, 2021, interest or royalties paid to related enterprises in listed countries won't be tax-deductible.

A digital transition in the financial services sector

On 24 September 2020, the European Commission (the “Commission”) adopted the Digital Finance Package (the “Package”). The aim of this initiative is to create a competitive EU financial sector that gives consumers access to innovative financial products.

Stibbe advises Qrf

Stibbe assisted listed regulated real estate company Qrf with the acquisition of the State Archives Bruges through the acquisition of 100% of the shares in RAB Invest NV from Leasinvest Real Estate Comm. VA., for the amount of EUR 20,6 million. 

Stibbe advises Schneider Electric

Stibbe advises Schneider Electric, the leader in the digital transformation of energy management and automation, on its strategic investment in Planon.

Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax

On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met.

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