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This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d

What duties and potential liabilities should the directors/managers have regard to when managing a company in financial difficulties? Is there a specific point at which a company must enter a restructuring or insolvency process? 

On 26 May 2020, the Dutch Parliament’s House of Representatives (Tweede Kamer) adopted the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord (“WHOA”)). The next step will see the WHOA put to vote in the Senate.

The Belgium Chapter of the International Comparative Legal Guide to Restructuring & Insolvency 2020 is online. Authored by Paul Van der Putten & Pieter Wouters, it covers key topics across 27 jurisdictions.

In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D

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.

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

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

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.

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

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.

The COVID-19 pandemic has a significant and immediate adverse effect on many companies in different industries. Many PE portfolio companies are particularly vulnerable given the typical high leverage finance structure and inherent need to maintain cash fl

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”).

Daisy Nijkamp and Job van Hooff, in collaboration with Lexology, will present a webinar on WHOA on 2 April 2020. During the webinar they will look at a new bill prepared by the Dutch legislature - the Act on the Confirmation of Private Restructuring Plans

It is a world of change in which we live, and a world of uncertainty” 

Het bovenstaande citaat is van de Amerikaanse econoom Frank H. Knight en afkomstig uit zijn in 1921 verschenen boek.1 Knight beschrijft daarin wat het belang is van het concept “onzek