Your search for ‘Loyens & Loeff’ returned 1,457 results

The literal wording of the Dutch transfer pricing mismatch legislation posed uncertainty as to whether Dutch parent companies...

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.

The ECGT Directive introduces a further EU framework on ESG communications aimed at mitigating greenwashing and social washing.

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...

In Switzerland, the principle of freedom of dismissal applies. Accordingly, an employment relationship of indefinite duration can in principle be terminated without cause...

US fund managers (USFM) often rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

Advocate General (AG) Koopman has advised the Supreme Court to declare the Decree on Tax and Collection Interest (the Decree) non-binding. If followed, the AG's reasoning could lead to a reduction in applicable tax...

On 25 April 2025, the Dutch Supreme Court (Supreme Court) issued two landmark decisions on certain anti-abuse rules relevant for non-Dutch...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. In this snippet, we will focus on the Pillar Two (P2) compliance obligations that are relevant for U.S. multinationals...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet provides a high-level overview of the recently released Pillar Two (P2) Side-by-Side (SbS)...

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing rights to market jurisdictions ("Pillar One")

The Court of Justice of the European Union (CJEU) recently addressed key legal questions in the joint cases Anib and Play Game (C-728/22), concerning Italian legislation extending...

The COVID-19 crisis has emphasised the importance of having performant insolvency proceedings. As of now, new measures are in force which aim to optimise the judicial reorganisation procedure.

The long-awaited proposal regarding Book 7 of the new Civil Code was submitted to Parliament on 16 April. Book 7 deals with "special contracts" such as sale, lease and service agreements...

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

Belgium implemented the Pillar Two rules at the end of last year via publication of the Law of 19 December 2023 (Belgian Pillar Two Law). The Pillar Two rules entered into force on 31 December 2023...

On 17 October 2023, the European Commission (EC) adopted a Delegated Directive amending the Accounting Directive to adjust the monetary size criteria (balance sheet and net turnover)...