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Wet DBA: handhaving opgeschort tot 1 januari 2020, maar verruiming handhaving bij kwaadwillenden

Minister Koolmees en staatssecretaris Snel stuurden vrijdag 9 februari jl. de aangekondigde brief aan de Tweede Kamer met daarin een schets hoe het kabinet denkt te komen tot wetgeving die de Wet Deregulering Beoordeling Arbeidsrelaties zal vervangen.

Stibbe advises Bugaboo

Stibbe advised Bugaboo and its management on the acquisition of Bugaboo by Bain Capital Private Equity.

Overige (internationale) fiscale ontwikkelingen

Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda:

Voorstel tot uitbreiding fiscale informatie-uitwisseling in verband met meldingsplichtige grensoverschrijdende constructies

Op 25 mei 2018 is het door de Europese Commissie op 21 juni 2017 ingediende voorstel goedgekeurd tot uitbreiding van de richtlijn ter zake van de administratieve samenwerking op het gebied van de belastingen.

Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019

On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('

Stibbe advises Wright Medical on the acquisition of IMASCAP

Stibbe advises Wright Medical a Dutch medical device company on the USD 88.8m acquisition of IMASCAP SAS, a French medical software firm.

Stibbe advises DexKo Global

Stibbe advises DexKo Global on the acquisition of E&P Hydraulics.

Stibbe advises PostNL and ING

Stibbe advises PostNL and ING on the sale of their shares in book store chain Bruna to the Dutch publisher VBK (rebranded as Shared Stories Group).

Stibbe advises Heineken

Stibbe advises Heineken on its strategic partnership agreement with Sligro Food Group.

Stibbe advises Trendy International Group Limited

Stibbe advises Trendy International Group Limited, an international fashion and lifestyle retail corporation, in connection with its investment in Denham Group B.V. and a related joint venture in China.

Stibbe advises Blackstone

Stibbe advised Blackstone on the USD 1.3 billion joint venture with Celanese.

Stibbe advises Constellium

Stibbe advises Constellium N.V. on its offerings of ordinary shares and notes and on its cash tender offers of notes.

Stibbe advises Frigoglass

Stibbe advises Frigoglass on the completion of its restructuring proces

Stibbe advises Tata Communications on the acquisition of Teleena

Stibbe advises Tata Communications, a leading global digital infrastructure provider, on the acquisition of Teleena, a Netherlands-based Internet of Things (IoT) connectivity specialist and mobile virtual network enabler (MVNE).

Tax Alert: Budget Day tax proposals

On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio

Dutch Under-Minister of Finance clarifies expected changes to the Dutch CIT fiscal unity regime

In his letter (the “Letter”) of 20 April 2018 the Dutch Under-Minister of Finance has answered questions raised by a member of the Second Chamber of Parliament regarding the Dutch corporate income tax (“CIT”) fiscal unity regime.

Legislative proposal on changes to the Dutch CIT fiscal unity made public

On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n

Stibbe advises HKS Metals

Stibbe advised HKS Metals on the acquisition of Van Dalen Recycling. HKS Metals is the largest metal recycling company in the Netherlands and part of TSR/Remondis.

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