874 results Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal. Elske Raedts Counsel Amsterdam Jacobijn Renken Associate Amsterdam Fleur de Wit Associate Amsterdam Take note(s): Qualcomm’s EUR 1 billion dominance abuse fine quashed The General Court annulled the Commission’s EUR 1 billion fine imposed on Qualcomm for abuse of dominance on the LTE chipsets market. Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst. Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022. 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). The new VBER is here! Time to update your distribution agreements The new Vertical Block Exemption Regulation (VBER) entered into force on 1 June 2022. The new VBER is stricter on dual distribution and across-platform retail parity obligations than the old one, but is more lenient towards active sales and online sales r Park your parking structures: EU Court upholds Canon’s gun jumping fine Companies involved in M&A transactions had better think twice before temporarily parking a target undertaking with an interim buyer. AG Emiliou: careful treading in hybrid cartel procedures On 12 May 2022, Advocate General (AG) Emiliou delivered his Opinion proposing that the European Court of Justice (ECJ) dismiss HSBC’s appeal. Are you ready for the new Dutch and EU transactional hurdles? Companies beware: new Dutch and EU transactional hurdles are coming closer. In the Netherlands, new national security investment screening rules are imminent. 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. Pagination Previous page Page 12 Current page 13 Page 14 Page 15 Next page
Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.
Take note(s): Qualcomm’s EUR 1 billion dominance abuse fine quashed The General Court annulled the Commission’s EUR 1 billion fine imposed on Qualcomm for abuse of dominance on the LTE chipsets market.
Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.
Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.
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).
The new VBER is here! Time to update your distribution agreements The new Vertical Block Exemption Regulation (VBER) entered into force on 1 June 2022. The new VBER is stricter on dual distribution and across-platform retail parity obligations than the old one, but is more lenient towards active sales and online sales r
Park your parking structures: EU Court upholds Canon’s gun jumping fine Companies involved in M&A transactions had better think twice before temporarily parking a target undertaking with an interim buyer.
AG Emiliou: careful treading in hybrid cartel procedures On 12 May 2022, Advocate General (AG) Emiliou delivered his Opinion proposing that the European Court of Justice (ECJ) dismiss HSBC’s appeal.
Are you ready for the new Dutch and EU transactional hurdles? Companies beware: new Dutch and EU transactional hurdles are coming closer. In the Netherlands, new national security investment screening rules are imminent.
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.