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Pillar Two: Jan. 2025 OECD Guidance (Part 2) – New York Office Snippet
The GloBE Information Return (𝐆𝐈𝐑) is a standardized information return designed to facilitate compliance with and administration of the P2 rules.
Loyens & Loeff
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Tax Developments Relating To Energy, Sustainability And Climate
This third edition publication examines the latest tax developments shaping the energy, sustainability and climate sectors, including new coverage of nuclear energy and hydrogen fuels. It explores how evolving tax policies and carbon pricing mechanisms are influencing investment decisions, financing structures and long-term business strategies across European markets.Loyens & Loeff - Article
Tax Plan 2022 – Employment Tax
On Tuesday 21 September 2021, the Dutch government sent the legislative proposals to the Dutch parliamentLoyens & Loeff - Article
The House Of Representatives Requests Policy Change In The Enforcement Of The DBA Act And Other Developments: An Update
In response to the termination of the enforcement moratorium as of 1 January 2025, the House of Representatives has addressed that a different enforcement strategy should be adopted...Loyens & Loeff - Article
The Netherlands Implements Amount B Of Pillar One In Respect Of Covered Jurisdictions
On 4 December 2024, the Dutch State Secretary of Finance published a decree (the Amount B Decree) that outlines the Dutch implementation of Amount B of Pillar One.Loyens & Loeff - Article
Shareholder Activism: Minority Rights And Shareholder Lawsuits – Episode 3 Of 5
In the Loyens & Loeff Switzerland podcast series "Let's talk legal", we provide succinct insights into key Swiss legal issues and developments.Loyens & Loeff - Article
Credit Suisse Crisis – FINMA Report On Lessons Learned
The Swiss Financial Market Supervisory Authority (FINMA) has published a report on the Credit Suisse crisis, covering the disappearance of one of Switzerland's two largest banks and the lessons learned for FINMA's supervisory practice.Loyens & Loeff - Article
FINMA Guideline - Changes Of Corporate Bodies At Banks
On 22 September 2021, the Swiss Financial Market Supervisory Authority (FINMA) published guidelines concerning changes in the persons entrusted...Loyens & Loeff - Article
Offset Obligations In Swiss Military Procurement Projects
Switzerland has a long history of requiring offset obligations in its military procurement projects.Loyens & Loeff - Article
Swiss Pillar Two Implementation Approved To Provide Legal Certainty For MNEs
On 18 June 2023, the constitutional amendment allowing for the introduction of Global Anti-Base Erosion Rules (GloBE Rules; Pillar Two) in Switzerland was approved by referendum.Loyens & Loeff - Article
2025 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And USD Rate Remain Unchanged, GBP Rate Increased
On 27 and 28 January 2025, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2025.Loyens & Loeff - Article
2026 Swiss Safe Harbour Interest Rates For Intra-group Loans – EUR Rate Remains Unchanged, GBP And USD Rate Decreased
On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.Loyens & Loeff - Article
US VC Investors: Consequences Of Anti-Dilution Protection On Voting Rights In A Dutch Company – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This is our latest Snippet on how a US VC investor's voting rights on shares in a Dutch company...Loyens & Loeff - Article
Consolidation In Lux Fund Structures Under Pillar Two – New York Office Snippet
Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes consolidation in Luxembourg (Lux) fund structures under Pillar Two (P2).Loyens & Loeff - Article
Pillar Two Snippet: When Could Pillar 2 Have An Impact On US MNEs? – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics in a concise and uncomplicated manner. This is our latest Snippet on when Pillar 2 could have an impact on US MNEs.Loyens & Loeff - Article
Pillar Two: Substance-based Tax Incentives Safe Harbour – New York Office Snippet
This Snippet provides a high-level overview of the recently released Substance-based Tax Incentives Safe Harbour (SBTI SH) and its impact on the Pillar Two (P2) position of multinational groups (MNEs).Loyens & Loeff - Article
Commission Opens Investigation Into Possible Collusion By Two French Grocery Retailers
On 4 November 2019, the European Commission announced the opening of a formal antitrust investigation to assess whether Casino Guichard-Perrachon...Loyens & Loeff - Article
Introducing EU Inc.: A New Era For Cross-border Business In The EU – New York Office Snippet
The European Commission has proposed a new legal framework: EU Inc., a harmonised corporate regime designed to simplify cross‑border business across the EU.Loyens & Loeff - Article
US Businesses Operating In The EU To Gear Up For EU Class Actions - New York Office Snippet
Until recently, class actions existed only in a handful of EU Member States. However, they will become an EU-wide phenomenon soon as a result of the Representative Actions EU Directive ("RAD")...Loyens & Loeff - Article
US Fund Managers: Bridging US Deal Execution With Luxembourg Private Fund Governance – New York Office Snippet
US sponsors raising capital from European investors frequently rely on a Luxembourg alternative investment fund (Luxembourg Fund) managed by an EU Host alternative investment fund manager (AIFM).Loyens & Loeff
