189 results 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. Derde update FAQ Didam-arrest Inmiddels dateert het Didam-arrest van één jaar geleden. In deze blog bespreken wij een aantal recente uitspraken. Wij wijzen erop dat het steeds gaat om het oordeel van lagere rechters en dat in toekomstige rechtspraak anders kan worden geoordeeld. Wat wél kan. Vuistregels voor een stikstof-proof bestemmingsplan of project Anna Collignon en Liesbeth Berkouwer zetten uiteen hoe het kan dat het bestemmingsplan "Kustzone Petten 2020" ondanks een permanente toename in stikstofdepositie toch door kan gaan en welke vuistregels gelden voor andere plannen en projecten. 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). Vertrouwen op voorlichting door de overheid Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving. Exit bouwvrijstelling – stikstofdepositie moet (voorlopig) weer per project worden beoordeeld De bouwvrijstelling mag van de Afdeling bestuursrechtspraak van de Raad van State niet meer gebruikt worden om bouwactiviteiten toe te staan zonder stikstofbeoordeling. Chambers and Partners Real Estate Global Practice Guide 2023 - Luxembourg chapter Claire-Marie Darnand, Victorien Hémery, Benjamin Marthoz, Tom Storck, Johan Léonard and Anaïs Bracqbien have contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2023. Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended. 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. Vierde update Didam-arrest Het baanbrekende Didam-arrest, dat anderhalf jaar geleden werd gewezen, blijft nog altijd vragen oproepen. Zo worden er regelmatig nieuwe uitspraken gewezen die de betekenis van het Didam-arrest voor de praktijk verder verduidelijken. 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. The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert. New double tax treaty concluded with the United Kingdom ratified by Luxembourg The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024. Corporate Tax Laws and Regulations 2023 Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023. 2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market 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. CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
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.
Derde update FAQ Didam-arrest Inmiddels dateert het Didam-arrest van Ă©Ă©n jaar geleden. In deze blog bespreken wij een aantal recente uitspraken. Wij wijzen erop dat het steeds gaat om het oordeel van lagere rechters en dat in toekomstige rechtspraak anders kan worden geoordeeld.
Wat wél kan. Vuistregels voor een stikstof-proof bestemmingsplan of project Anna Collignon en Liesbeth Berkouwer zetten uiteen hoe het kan dat het bestemmingsplan "Kustzone Petten 2020" ondanks een permanente toename in stikstofdepositie toch door kan gaan en welke vuistregels gelden voor andere plannen en projecten.
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).
Vertrouwen op voorlichting door de overheid Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving.
Exit bouwvrijstelling – stikstofdepositie moet (voorlopig) weer per project worden beoordeeld De bouwvrijstelling mag van de Afdeling bestuursrechtspraak van de Raad van State niet meer gebruikt worden om bouwactiviteiten toe te staan zonder stikstofbeoordeling.
Chambers and Partners Real Estate Global Practice Guide 2023 - Luxembourg chapter Claire-Marie Darnand, Victorien HĂ©mery, Benjamin Marthoz, Tom Storck, Johan LĂ©onard and AnaĂŻs Bracqbien have contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2023.
Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.
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.
Vierde update Didam-arrest Het baanbrekende Didam-arrest, dat anderhalf jaar geleden werd gewezen, blijft nog altijd vragen oproepen. Zo worden er regelmatig nieuwe uitspraken gewezen die de betekenis van het Didam-arrest voor de praktijk verder verduidelijken.
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.
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).
Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.
New double tax treaty concluded with the United Kingdom ratified by Luxembourg The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.
Corporate Tax Laws and Regulations 2023 Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.
2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market 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.
CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.