1,426 results found

On 14 December 2023, the European Parliament and the European Council reached a provisional agreement on the corporate sustainable due diligence directive (CSDDD).

EU Connect brings together the legal and tax developments shaping Europe's financial markets. In this edition, we focus on digital assets at a moment when regulatory frameworks...

On 24 March 2021, Germany and the Netherlands signed an amending protocol (Protocol) to amend the Germany – Netherlands Income Tax Treaty (2012) (Treaty) as amended by the 2016 protocol...

On 8 May 2025, the European Public Prosecutor's Office (the EPPO) announced that it had conducted sixteen searches across Belgium, Germany...

Recent OECD guidance clarifies that the US global intangible low-taxed income (‘GILTI') regime is a CFC regime for P2 purposes. This means that GILTI will generally...

The Dutch parliament is considering legislation that would fundamentally alter merger control by granting the Authority for Consumers and Markets (ACM) power to review transactions below traditional turnover thresholds.

Over the past years, several listed Dutch companies implemented share loyalty schemes, incentivising long-term shareholdership by granting additional dividend or voting rights to long-term shareholders.

On 1 June 2021, the revised Swiss Rules of International Arbitration (Swiss Rules) will enter into force and generally apply to all arbitrations in which the Notice of Arbitration...

This Snippet provides an overview of the impact of the Side-by-Side Safe Package for Pillar Two on US inbound structures, i.e. non‑US parented multinational groups with operations in the US.

The mobility budget entails a possibility offered by an employer to its employees to exchange their company car or the entitlement to a company car for a budget.

Do you need a building permit when you change the way a building is being used? A night shop becomes a restaurant, a one family dwelling is converted into students' rooms...

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated...

On 12 December 2024, the European Court of Justice delivered its judgment in the Weatherford Atlas Gip case (C-527/23).

The European Parliament's draft report on the EU Inc. framework introduces significant changes that could reshape how innovative companies operate across borders, particularly around employee participation rights and eligibility criteria. Rather than simply streamlining incorporation, the evolving proposal emphasizes balancing competitiveness with worker protections and corporate governance requirements.

On 18 December 2025, the European Parliament and the Council of the European Union reached a provisional political agreement on a set of measures aimed at boosting retail participation in capital markets...

For tenderers engaged in large-scale projects such as construction or infrastructure works, knowing the extent of their obligations at the time of preparing their tenders is key to setting prices.

Private equity and M&A dealmakers in 2025 are navigating a landscape shaped by geopolitical tensions and uncertainty.

US fund managers usually rely on a Luxembourg investor facing "sleeve" to accommodate their fund-raising efforts in the EU.