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Article
Impact Of Dutch Conditional Withholding Tax On US Investment Funds' Dividends – 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 the impact of the Dutch conditional withholding tax on dividends...
GlobalTax
Loyens & Loeff
Article
Outcome Statement On OECD's Pillar One
On 11 July 2023, the OECD/G20 Inclusive Framework on BEPS agreed on an Outcome Statement about the two‐pillar global tax reform. Regarding Pillar One...
GlobalTax
Loyens & Loeff

ACM Carries Out Dawn Raids In Suspected Customer-allocation Cartel Investigation

The Netherlands Authority for Consumers and Markets (ACM) has carried out dawn raids at several suppliers to institutions in the public sector as part of an investigation into a suspected customer allocation cartel.

NetherlandsAntitrust/Competition Law

Period Of Limitation For Pension Premium Claims: ‘20 Years'

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

NetherlandsEmployment and HR

New FDI Screening Mechanisms In The Netherlands

In response to tense geopolitical developments, more and more countries implement a system of foreign direct investment screening to protect national security.

NetherlandsGovernment, Public Sector

OECD Opens New Public Consultation On Amount B Of Pillar One

Following the announcement in our tax flash of 13 July 2023 and the previous consultation of December 2022 (see our article of 22 December 2022), the OECD's Inclusive Framework (IF)...

European UnionTax

Launching EU Investment Hubs: US Fund Managers: Insourcing Luxembourg Fund Management And Holding Company Functions – New York Office Snippet

This is the second Snippet in a series on the insourcing of functions in Luxembourg fund structures. As outlined in the first Snippet, US fund managers (USFM) often set up their asset acquisition...

GlobalFinance and Banking

US Fund Managers: Are Cross Trades Between Credit Funds Impacted By The New EU Risk Retention Rules? – New York Office Snippet

Credit funds of the same sponsor may engage in cross trades, meaning that credit assets are transferred between funds. AIFMD 2.0 will introduce risk retention rules (RR-rules) as from 16 April 2026.

GlobalFinance and Banking

Hiring Hazards: Navigating Criminal Pitfalls

With "effective and dissuasive" criminal penalties, the Labour Code turns hiring into a minefield: every employer misstep can be exceedingly costly...

LuxembourgEmployment and HR

The Regulatory Landscape In The ESG Field: What Should We Expect In 2024?

Our specialists are discussing key updates that we should expect in the ESG area for the asset managers in 2024. The consultation on the sustainable finance disclosure regulation (SFDR)...

LuxembourgEnvironment

Establishing A Luxembourg Fund: Engaging Luxembourg Fund Service Providers

Establishing a Luxembourg fund requires EU sponsors to appoint Luxembourg based service providers to support the launch and continued existence of the fund.

LuxembourgFinance and Banking

The Road Towards Sustainable Finance: Stay On Track

The term ‘sustainability' has outgrown its status of being a mere buzzword. Climate change has given the starting signal of a relay race in which the United Nations...

BelgiumFinance and Banking

EU Tax Directives #1: Introduction To EU Tax Directives – New York Office Snippet

By accession to the EU, all EU member states (𝐌𝐒) have transferred part of their sovereignty to the EU. As such, the EU can adopt directives to harmonize the laws of the MS...

CJEU Clarifies VAT Treatment Of Company Cars Provided To Employees Living Abroad

On 20 January 2021, the Court of Justice of the European Union (CJEU) issued a judgment on the VAT treatment of the provision of company cars to non-resident employees.

Dutch Supreme Court Curbs Excessive Tax Interest Rate

On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality.

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.

European UnionCorporate/Commercial Law

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).

GlobalFinance and Banking

Announced Changes Non-Competition Clause

The cabinet has announced its intention to reform the non-competition clause in order to restrict the unnecessary use thereof. According to Minister van Gennip (Social Affairs and Employment)..

NetherlandsEmployment and HR

Termination Of Administration Agreement By Pension Fund Does Not Require The Prior Consent Of The Works Council

On 26 October 2021 (ECLI:NL:RBNHO:2021:9536), the District Court of North Holland (the Court) ruled that the decision of a pension fund to terminate the administration agreement...

NetherlandsEmployment and HR

Latest Developments On Pillar One's Amounts A And B And The Dutch Position

We summarise the latest developments and explain the next steps regarding Pillar One's Amount A and Amount B. We also include the Dutch position on this matter...

Showing 521–540 of 1456 results

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