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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.

Proposed copyright tax reform feared to push investors abroad

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

EU Member States reach agreement on Pillar Two

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.

Pillar Two – a new reality for the tax position of MNEs

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

Webinar “Towards circular administrative law”

During the Week of the Circular Economy, Valérie van 't Lam and Roos Bruijnsteen will walk you through the main developments in the field of circularity in environmental law.

Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

Webinar 'Tax news for Private Equity and Venture Capital firms'

The NVP and Stibbe are organising the webinar 'Tax news for Private Equity and Venture Capital firms' on Tuesday 29 November from 16:00 to 17:15.

Preventieve zorgplicht uit artikel 13 Wbb vereist niet dat bodemverontreiniging in het geheel voorkomen dient te worden

Op grond van artikel 13 van de Wet bodembescherming (Wbb) geldt er een algemene zorgplicht die verplicht om bij (dreigende) bodemverontreiniging alle maatregelen te nemen die redelijkerwijs gevergd kunnen worden.

Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment

In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.

Signaleringsblog week 24: actuele jurisprudentie bestuursrecht en omgevingsrecht

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.

Stibbe supports third IFA European Region Conference

Stibbe Amsterdam is supporting the third Regional IFA conference and is looking forward to welcoming IFA members in Amsterdam.

Stibbe contributes to Chambers Tax Controversy 2023

Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.

European PFAS ban proposal submitted for consultation

The Netherlands, Germany, Norway, Denmark and Sweden have jointly submitted a proposal to the European Chemicals Agency for a European PFAS restriction through REACH. The proposal was submitted for consultation on 22 March 2023 via the ECHA website.

Signaleringsblog week 14: actuele jurisprudentie bestuursrecht en omgevingsrecht

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.

Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament

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.

Stibbe advises RWE

The Administrative Law Division of the Council of State ruled on the upscaling of the Karolinapolder wind park in Dinteloord on 12 April 2023.

Roxane Lauwereins

Senior Associate Brussels

The Corporate Tax 2023 guide

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2023 guide in a chapter about the Netherlands.

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