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

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.

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).

On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather information regarding the subject matter of the investigation.

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.

Beware of the fine line in antitrust investigations between illegal fishing expeditions and accidental discoveries pointing at a separate antitrust infringement.

The ACM needs to ‘try, try again’ when assessing healthcare mergers. The Rotterdam District Court overturned two of the ACM’s healthcare merger prohibitions within less than two months.

The Dutch national security screening regime (Wet veiligheidstoets investeringen, fusies en overnames or Wet Vifo) enters into force today, 1 June.

Op 12 januari van dit jaar trad de Foreign Subsidies Regulation (FSR) in werking, die per 12 oktober een meldplicht bij de Europese Commissie voor bepaalde transacties en aanbestedingen introduceert.

There is no magical number when it comes to “4-to-3” telecom mergers. On 28/5/2020, the EU’s General Court handed down a landmark judgment annulling a 2016 decision of the European Commission blocking the merger between O2 UK and Three.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

National courts upheld the approach by two national competition authorities towards indirect information exchange, lowering the standard of proof for collusion by competitors when receiving competitively sensitive information from a buyer (or supplier).

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.

The Rotterdam District Court has delivered its judgment in the ACM's first-ever vertical restraints case. It upholds the fine imposed on Samsung for coordinating its retailers' online consumer prices under the pretence of 'price recommendations'.