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In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars explain the key markers of the 2024 Dutch Tax Package and provide an overview of the tax developments expected in 2024/2025 and how these may affect international businesses.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine a recent tax ruling of the Dutch Supreme Court regarding the qualifications of instruments as debt or equity for Dutch tax purposes.

The draft bill on international corporate responsibility (“WIVO”) was published for consultation on 18 November 2024, together with a draft explanatory memorandum. The WIVO implements the European Corporate Sustainability Due Diligence Directive.

Op 18 november 2024 is het ontwerp wetsvoorstel internationaal verantwoord ondernemen met ontwerp memorie van toelichting ter consultatie gepubliceerd. De WIVO implementeert de Europese Corporate Sustainability Due Diligence Directive.

Transition finance provides options for borrowers and issuers who are not able or willing to commit to green and sustainability principles in their financing options, as they are transitioning their businesses onto the path towards a sustainable future.

Stephanie Kleefstra, Linde Respen en Maarten de Bruin bespreken hoe de Wet bronbelasting 2021 een rol kan spelen bij schuldherstructureringen.

Dit blogbericht bespreekt de uiteenlopende standpunten van landen zoals Vanuatu, Nederland en de Verenigde Staten in de lopende procedure bij het Internationaal Gerechtshof over de verplichtingen voor staten om klimaatverandering tegen te gaan.

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Ontwikkelingen op het gebied van de nieuwe regelgeving over ontbossing. In dit blog bespreken wij de belangrijkste punten.

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to the Chambers Corporate Tax 2025 – Global Practice Guides.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.