Your search for ‘Loyens & Loeff’ returned 1,465 results

From UCITS to ESG, the Luxembourg investment fund industry has evolved significantly since taking off in the nineties, and especially over the last decade with the rapid development...

The Tax Bills include amendments to implement the anti-hybrid rule and the general anti-abuse rule (GAAR) as introduced in the EU Parent Subsidiary Directive (PSD).

The taxation of income from financial instruments, primarily capital gains, in the federal coalition agreement has already been the subject of much debate.

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 6 October 2015, the Council of the European Union reached agreement on a proposal for a Council Directive amending Directive 2011/16/EU (Directive on administrative cooperation between Member States).

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...

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.

Op 29 september 2015 is het wetsvoorstel Uitvoeringswet Jaarrekeningenrichtlijn aangenomen door de Eerste Kamer.

The Dutch Supreme Court has clarified a critical aspect of tax law regarding burden of proof when taxpayers file returns with substantive errors. This ruling determines when and how extensively the burden shifts to taxpayers to demonstrate the incorrectness of tax assessments, with potentially far-reaching implications for complex disputes involving transfer pricing and other intricate tax matters.

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.

On 28 October 2024, the European Commission proposed amending again the Directive on Administrative Cooperation (DAC) to facilitate the filing and exchanging of Pillar Two-related information in the EU.

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...

Our Transfer Pricing colleagues have contributed to a special issue of the International Transfer Pricing Journal on the DEMPE concept in domestic Transfer Pricing practice.

On 11 March 2025, the EU Council has reached political agreement regarding the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information.

In December 2022, the Dutch Corporate Governance Code (the "DCGC") was updated for the first time since 2016. Amendments on ESG topics, such as sustainability, diversity & inclusion and company culture...

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.