1,425 results found

What provisions govern money laundering and other forms of financial crime in your jurisdiction and what specific implications do these have for banks?

On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules...

The Arnhem-Leeuwarden court of appeal has recently ruled that overdue pension premiums can be claimed from an employer

On 27 January 2026, a majority of the Dutch House of Representatives voted in favour of an amendment of the Dutch remuneration rules for financial institutions, which aims to better align the Netherlands...

On 28 September 2025, Swiss citizens will vote on a constitutional amendment that would allow cantons to introduce a special property...

As discussed in our previous blog, the EU legislator believes immediate action is needed to address global environmental challenges. To incentivise the financial services sector to mobilise capital...

The European Commission (EC) published its long-awaited Q&A on inter alia the applicability of the SFDR to non-EU AIFMs and sub-threshold (registered) AIFMs.

The European Union has reached a provisional political agreement on amendments to the AI Act, introducing targeted changes aimed at reducing administrative burden while maintaining the regulatory framework's core architecture. The agreement extends compliance timelines for high-risk AI systems, strengthens governance through enhanced EU AI Office powers, and introduces new prohibited practices related to AI-generated content.

P2 applies to MNE groups with annual revenues of at least € 750M (the ‘Revenue Threshold'). An MNE group consists of entities that the ultimate parent entity (‘UPE')...

P2 contains several mechanisms to levy top-up tax (‘TT') on the profits of a low-taxed constituent entity (‘LTCE'). Besides the Income Inclusion Rule (‘IIR') and the Undertaxed Profits Rule (‘UTPR'), countries...

While subscription line finance remains an essential tool, Net Asset Value (NAV) finance has emerged as an additional source of financing. Learn how these tools manage liquidity and drive growth.

On 21 March 2025, the Dutch Supreme Court ruled that a taxpayer is allowed to deduct a liquidation loss on its participation in a liquidated subsidiary that transferred losses to group companies...

On 17 July 2024, the Luxembourg government released a bill of law proposing a number of tax cuts for both individuals and corporations. This is in line with the political commitments made by the current government...

On 27 May 2021 the Hague District Court (the Court) ordered Royal Dutch Shell (Shell), both directly and via its group companies, to limit its CO2 emissions by at least net 45% at end 2030, relative to 2019 levels.

On 7 May 2026, the Dutch Authority for the Financial Markets (Autoriteit Financiële Markten, AFM) sent a sector wide letter reminding financial institutions of their obligation to report serious...

On 27 February 2026, the Dutch Supreme Court ruled that the legal presumption contained in the anti-abuse rule for the legal demerger roll-over facility for Dutch corporate...

The Act on the Admission for the Posting of Workers by Intermediaries (Wtta) fundamentally transforms the Dutch legal framework for worker posting by replacing the current registration system with a strict admission requirement.

On 15 October 2021, a second bill of amendment to the Tax Plan 2022 was released. This new bill includes (i) the tightening of the earnings stripping rules by decreasing the maximum percentage...