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In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

The CSSF published on 31 January 2022 the Circular 22/795 regarding the application of the ESMA Guidelines on marketing communications for Luxembourg investment funds (AIFs, UCITS).

Pharma companies beware: discount schemes by former patent owners raise red flags at competition authorities.

Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.

Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.

An important and frequently asked question is how companies should deal with information requests from regulators. In this blog, we provide various guidelines and an update on recent developments.

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro

On 23 February 2022 the European Commission (the "Commission") published a proposal for a Directive on Corporate Sustainability Due Diligence (the "CSDD proposal").

On 20 October 2020, the European Parliamentary Assembly adopted, on the basis of three reports, three resolutions on AI from three different perspectives. In this blog, we discuss the report and resolution IP rights for the development of AI technologies.

On 20 October 2020, the European Parliamentary Assembly adopted, on the basis of three reports, three resolutions on AI from three different perspectives. In this blog, we discuss the report and the resolution on a civil liability regime for AI.

Het K.B. van 12 augustus 2024 voert een aantal wijzigingen door op het vlak van de betalingsregels voor overheidsopdrachten. Het nazicht én de betaling zullen voortaan moeten plaatsvinden binnen één enkele “behandelingstermijn” van 30 dagen.

The European Court of Justice has confirmed that Google abused its dominance by favouring its own shopping comparison service and demoting competing ones. However, not all favouritism is doomed.

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.

The Commission recently published its Draft Guidelines on Exclusionary Abuses of Dominance, which are meant to reflect the EU case law. However, they seem to deviate on important aspects, arguably simplifying the assessment for establishing an abuse.