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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.

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.

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse

De Europese Commissie zet in op meer staatssteun voor innovatieve ondernemingen en duurzaamheid. Dit blijkt uit de voorgestelde wijziging van de Algemene groepsvrijstellingsverordening waarover tot 8 december a.s. een consultatie loopt.

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

Met de bekrachtiging van de Europese Klimaatwet door het Europees Parlement en de introductie van het klimaatpakket 'Fit for 55', wordt het duidelijker hoe de weg naar een klimaatneutraal Europa er uit gaat zien. 

Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

The ICLG to Environment & Climate Change Law 2024 covers common issues in environment and climate change laws and regulations – including environmental policy and its enforcement, environmental permits, waste, liabilities, a.o. – in 19 jurisdictions.

On Thursday 16 May 2024, the four political parties (forming the new Dutch government) which have been negotiating for the past several months came to an agreement (Hoofdlijnenakkoord 2024) in which their plans and policies are laid down.