1762 results Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (âLTAâ) published a circular letter concerning the application of the reverse hybrid rules (the âCircularâ) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities. Forewarned is forearmed: RPM still top of mind The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers. Niet (meer) klagen over bestuurders Jan-Maarten Schepel bespreekt de recente uitspraak van de Hoge Raad over de toepassing van de klachtplicht op bestuurdersaansprakelijkheid. Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor. The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question? The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline. Court of Appeal of The Hague rules on liability for antitrust follow on damages claims in the elevator sector In a judgment of 23 January 2024 (case no. 200.304.621 and 200.304.673), the Court of Appeal ruled that elevator manufacturer Kone can be held liable for damages alleged by 23 parties that combined their claims in a litigation vehicle. Employers beware: the Commission joins the âlabour partyâ Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for âjob cartelsâ with its first ever cartel in the labour market. 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). MondelÄzâs fine takes the biscuit: cross-border trade crusade peaks The European Commission has fined MondelÄz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints. Meta fined for Facebook Marketplaceâs Unfair Trading Conditions and Tying Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace. Private Equity in the Netherlands: a Tax Update In todayâs rapidly changing tax environment, it is important to keep an overview of all relevant tax developments. New double tax treaty concluded with the United Kingdom ratified by Luxembourg The new double tax treaty between Luxembourg and the United Kingdom (âDTTâ) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024. Informal views issued in agricultural industry and banana sector The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances. 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. CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen. Work-related Mobility of Persons Decree to enter into force on 1 July 2024 The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024. Besluit werkgebonden personenmobiliteit treedt op 1 juli 2024 in werking Op 1 juli 2024 treedt, als onderdeel van de Omgevingswet, het âBesluit werkgebonden personenmobiliteitâ in werking. Frequent ESG disclosure issues under the EU Sustainable Finance framework explained ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation. Pagination Previous page Page 88 Current page 89 Page 90 Page 91 Next page
Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (âLTAâ) published a circular letter concerning the application of the reverse hybrid rules (the âCircularâ) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.
Forewarned is forearmed: RPM still top of mind The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.
Niet (meer) klagen over bestuurders Jan-Maarten Schepel bespreekt de recente uitspraak van de Hoge Raad over de toepassing van de klachtplicht op bestuurdersaansprakelijkheid.
Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.
The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question? The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.
Court of Appeal of The Hague rules on liability for antitrust follow on damages claims in the elevator sector In a judgment of 23 January 2024 (case no. 200.304.621 and 200.304.673), the Court of Appeal ruled that elevator manufacturer Kone can be held liable for damages alleged by 23 parties that combined their claims in a litigation vehicle.
Employers beware: the Commission joins the âlabour partyâ Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for âjob cartelsâ with its first ever cartel in the labour market.
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).
MondelÄzâs fine takes the biscuit: cross-border trade crusade peaks The European Commission has fined MondelÄz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.
Meta fined for Facebook Marketplaceâs Unfair Trading Conditions and Tying Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace.
Private Equity in the Netherlands: a Tax Update In todayâs rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.
New double tax treaty concluded with the United Kingdom ratified by Luxembourg The new double tax treaty between Luxembourg and the United Kingdom (âDTTâ) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.
Informal views issued in agricultural industry and banana sector The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.
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.
CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.
Work-related Mobility of Persons Decree to enter into force on 1 July 2024 The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.
Besluit werkgebonden personenmobiliteit treedt op 1 juli 2024 in werking Op 1 juli 2024 treedt, als onderdeel van de Omgevingswet, het âBesluit werkgebonden personenmobiliteitâ in werking.
Frequent ESG disclosure issues under the EU Sustainable Finance framework explained ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation.