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New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead

Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.

Luxembourg tax authorities issue circular providing guidance on the special real estate allowance

On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.

Update on Dutch rules on the classification of Dutch and foreign legal entities

On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.

Stibbe advises Firmenich on merger with DSM

Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich).

Restructuring & Insolvency in the Netherlands - 2022

Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.

Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro

Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes

On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.

Stibbe advises FL Entertainment

Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.

Proposal for a Directive on Corporate Sustainability Due Diligence

On 23 February 2022 the European Commission (the "Commission") published a proposal for a Directive on Corporate Sustainability Due Diligence (the "CSDD proposal").

De afweging van grondrechten in het kader van corona

COVID-19 heeft de maatschappij voor dilemma’s geplaatst bij de afweging van volksgezondheid en bescherming van kwetsbaren tegenover vrijheden van het individu.

The Unshell directive and its impact on Dutch holding structures

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.

Lockdown is onvoorziene omstandigheid. Gevolgen zowel voor inlener als uitlener (annotatie)

In deze annotatie becommentarieert Astrid Helstone de uitspraak van de rechtbank Noord-Holland van 12 januari 2022.

Gelijke behandeling mannen en vrouwen: beloning versus arbeidsvoorwaarden (annotatie)

Phinney Disseldorp bespreekt het Air Nostrum-arrest van het Hof van Justitie van de EU van 4 oktober 2024. Dit arrest gaat in de kern over de reikwijdte van het beloningsbegrip in Richtlijn inzake de gelijke behandeling van mannen en vrouwen.

Gelijke beloning: de Europese loontransparantierichtlijn

Met Fiona Stewart en Phinney Disseldorp bespreken we in deze nieuwe podcast hoe de Europese loontransparantierichtlijn gaat bijdragen aan de gelijke beloning van mannen en vrouwen en hoe werkgevers zich hierop voorbereiden.

Tax Controversy Netherlands: Update March 2024

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. 

Opzegging arbeidsovereenkomst in de proeftijd wegens verboden onderscheid (annotatie)

Astrid Helstone en Fiona Stewart behandelen een zaak waarin de opzegging van een arbeidsovereenkomst in de proeftijd wegens zwangerschap wordt besproken.

Internationale vrouwendag 2024: hoe zit het met de rechtspositie van vrouwen op de werkvloer en de arbeidsmarkt?

In deze bijdrage gaan we in op de ontwikkelingen op dit gebied, in het bijzonder op de onderwerpen (i) gelijke beloning, (ii) zwangerschapsdiscriminatie en (iii) gelijke kansen bij werving en selectie.

Het nieuwe voorstel tot herziening van de richtlijn Europese Ondernemingsraden: wat gaat er veranderen?

We gaan in op de belangrijkste wijzigingen uit het voorstel tot wijziging van de Richtlijn Europese Ondernemingsraden, en wat deze concreet zullen kunnen gaan betekenen voor werkgevers en Europese ondernemingsraden ("EORs").

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