373 results Niek Groenendijk Senior Associate Amsterdam Nienke Rozeman Senior Associate Amsterdam Inès Denison Senior Associate Luxembourg Hans Witteveen Managing Partner Amsterdam IJsbrand van Straten Partner Amsterdam Marieke Driessen Partner Amsterdam Sabrina Lai Cheong Counsel Luxembourg [Update] Dutch Senate adopts UBO register bill Today (23 June 2020), the Dutch Senate adopted the bill to implement the Dutch Ultimate Beneficial Owner (''UBO'') register (''UBO register''). We expect the Act to enter into force soon. [Update] Eerste Kamer neemt wetsvoorstel UBO-register aan Vandaag (23 juni 2020) heeft de Eerste Kamer het wetsvoorstel tot implementatie van het UBO-register aangenomen. Wij verwachten dat de wet nu spoedig in werking kan treden. Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d Perpetual securities not considered equity for Dutch corporate income tax purposes In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D COVID-19: fast-forwarding competition law Competition authorities are temporarily ‘green-lighting’ certain collaboration initiatives to safeguard the supply of essential products in light of the COVID-19 outbreak. The Dutch government publishes an ambitious strategy and policy agenda on the development of the clean hydrogen market The Minister of Economic Affairs and Climate Policy presented the ‘Government strategy on hydrogen’ (Kabinetsvisie Waterstof, also available in English) by means of a letter addressed to the Dutch House of Representatives (Tweede Kamer) on 30 March 2020. Bill of law on interest and royalties paid to non-cooperative jurisdictions The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction. EU competition policy agenda: full to the brim The European Commission’s competition policy agenda stretches to 2024 and contains plans for many new or revised rules and guidelines. Luxembourg tax measures on non-cooperative jurisdictions: EU blacklist updated The European Union updates non-cooperative jurisdictions list, affecting bill of law nº 7547. From Jan 1, 2021, interest or royalties paid to related enterprises in listed countries won't be tax-deductible. Directors' liability due to competition law infringements by the company The District Court Noord-Nederland recently allowed the trustees in bankruptcy of Northsea shrimp trading company Heiploeg to recover part of a EUR 27 million cartel fine from a former director. Waiting for the EC: third-party platform bans and RPM still on radar The results of the European Commission’s evaluation of the Vertical Block Exemption Regulation (VBER) call for more clarity and convergence in the interpretation of certain (online) vertical restrictions. Pagination Previous page Page 9 Current page 10 Page 11 Page 12 Next page
[Update] Dutch Senate adopts UBO register bill Today (23 June 2020), the Dutch Senate adopted the bill to implement the Dutch Ultimate Beneficial Owner (''UBO'') register (''UBO register''). We expect the Act to enter into force soon.
[Update] Eerste Kamer neemt wetsvoorstel UBO-register aan Vandaag (23 juni 2020) heeft de Eerste Kamer het wetsvoorstel tot implementatie van het UBO-register aangenomen. Wij verwachten dat de wet nu spoedig in werking kan treden.
Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d
Perpetual securities not considered equity for Dutch corporate income tax purposes In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D
COVID-19: fast-forwarding competition law Competition authorities are temporarily ‘green-lighting’ certain collaboration initiatives to safeguard the supply of essential products in light of the COVID-19 outbreak.
The Dutch government publishes an ambitious strategy and policy agenda on the development of the clean hydrogen market The Minister of Economic Affairs and Climate Policy presented the ‘Government strategy on hydrogen’ (Kabinetsvisie Waterstof, also available in English) by means of a letter addressed to the Dutch House of Representatives (Tweede Kamer) on 30 March 2020.
Bill of law on interest and royalties paid to non-cooperative jurisdictions The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.
EU competition policy agenda: full to the brim The European Commission’s competition policy agenda stretches to 2024 and contains plans for many new or revised rules and guidelines.
Luxembourg tax measures on non-cooperative jurisdictions: EU blacklist updated The European Union updates non-cooperative jurisdictions list, affecting bill of law nº 7547. From Jan 1, 2021, interest or royalties paid to related enterprises in listed countries won't be tax-deductible.
Directors' liability due to competition law infringements by the company The District Court Noord-Nederland recently allowed the trustees in bankruptcy of Northsea shrimp trading company Heiploeg to recover part of a EUR 27 million cartel fine from a former director.
Waiting for the EC: third-party platform bans and RPM still on radar The results of the European Commission’s evaluation of the Vertical Block Exemption Regulation (VBER) call for more clarity and convergence in the interpretation of certain (online) vertical restrictions.