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EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.
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US Fund Sponsors Launching A Luxembourg Fund: Mind The Role And Footprint Of The Luxembourg GP – 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. Our latest Snippet is about the role and footprint...Loyens & Loeff - Article
US Fund Sponsors Launching Luxembourg Fund Sleeves: Mind The AML Requirements - 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.Loyens & Loeff - Article
Bilateral Agreement Will Protect 100 European Geographical Indications In China
On 6 November 2019, the EU and China concluded the negotiations on a bilateral agreement to protect 100 European geographical indications...Loyens & Loeff - Article
Launching EU Investment Hubs: Private Funds – Repatriating Cash Out Of Luxembourg Acquisition Structures – New York Office Snippet
LuxCo typically takes the form of Luxembourg private limited liability company (S.à r.l.), while the Fund typically takes the form of a limited partnership formed under the laws of the relevant jurisdiction.Loyens & Loeff - Article
Impact Of The 30%-ruling And Work-related Costs Scheme On The Definition Of Wages For The Purposes Of The Pseudo-final Levy On Excessive Severance Payments
On 4 April 2025, the Dutch Supreme Court ruled that the 30%-reimbursement qualifies as wages for the purposes of the pseudo-final levy on excessive severance payments.Loyens & Loeff - Article
Internal Coaching, A Real Added Value For Integration
Loyens & Loeff is committed to being a great firm to do business with but also a great place to work. We strive to create an inspiring and inclusive work environment where we can all reach our full potential.Loyens & Loeff - Article
Impact Of Pillar Two At The Fund Manager Level – New York Office Snippet
Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet discusses the potential impact of Pillar Two (𝐏𝟐) at the fund manager level.Loyens & Loeff - Article
Residential Rental Price Indexation Clauses For Liberalized Units Are Upheld
On Friday, 29 November 2024, the Supreme Court provided clarity on what type of rental price indexations for liberalized housing are permitted.Loyens & Loeff - Article
Pillar Two: Flow-Through Entities (Part 1): Tax Transparent Entities – New York Office Snippet
P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This also includes entities (incl. partnerships) that are treated as transparent for local tax purposes.Loyens & Loeff - Article
Pillar Two: Flow-Through Entities (Part 2): Reverse Hybrids – New York Office Snippet
P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This includes entities that are treated as transparent for local tax purposes.Loyens & Loeff - Article
Dutch Tax Plans 2025: New Group Concept Conditional Withholding Tax – New York Office Snippet
Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes proposed changes to the Dutch conditional withholding tax (𝐂𝐖𝐓) rules under the 2025 Dutch tax plans.Loyens & Loeff - Article
EU Tax Directives #6 Repeal Of 3 Proposed EU Tax Directives - New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Earlier this calendar year, our ‘EU Tax Directives Series' offered practical, concise summaries of key EU tax directives...Loyens & Loeff - Article
Excluded Entities Under Pillar Two – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet discusses excluded entities under Pillar Two (𝐏𝟐) in EU fund structures set up by US fund managers.Loyens & Loeff - Article
Pillar Two: Asset Transfers Under Pillar Two – New York Office Snippet
For P2, asset transfers must generally occur against market value (‘MV'). I.e., the transferring entity (‘TE') generally recognizes gain or loss on the transfer and the acquiring entity...Loyens & Loeff - Article
What Does The New Approach Of Horizontal Tax Monitoring Mean For Your Company
The Dutch Tax Authorities will introduce a new approach to Horizontal Tax Monitoring (‘HTM') from 2020 onwards. The HTM method, a form of cooperative tax compliance applied in the NetherlandsLoyens & Loeff - Article
EU Connect Snippet #5: Europe Connect Priority Roadmap
The European Union's One Europe, One Market Roadmap sets out a comprehensive legislative and policy agenda for 2026-2027, targeting regulatory simplification...Loyens & Loeff - Article
Challenging And Enforcing Arbitration Awards In Luxembourg And Belgium
Luxembourg and Belgium offer robust legal frameworks for arbitration proceedings, with comprehensive procedures for challenging and enforcing arbitral awards. Legal professionals can leverage detailed insights into post-award proceedings, recognition mechanisms, and remedies available through the courts in both jurisdictions.Loyens & Loeff - Article
OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews
The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.Loyens & Loeff - Article
ESG In Switzerland: Regulatory Developments And Practical Implications
ESG expectations are increasingly shaping the Swiss legal and regulatory landscape, with significant implications for financial institutions and multinational organisations operating in or through Switzerland.Loyens & Loeff
