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3,143 results found

Article

Stibbe | Netherlands | 3 Jun 2020

Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy

This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently…
Article

Stibbe | Netherlands | 26 May 2020

‘Dutch scheme’ adopted by the Dutch Parliament’s House of Representatives

On 26 May 2020, the Dutch Parliament’s House of Representatives (Tweede Kamer) adopted the Act on confirmation of private restructuring plans (Wet…
Article

Stibbe | Netherlands | 26 May 2020

Het rapport Toekomstbestendige Mobiliteit: we zijn onderweg en juist dat is de uitdaging

Op 22 April 2020 is het onderzoeksrapport Toekomstbestendige Mobiliteit aan de Tweede Kamer aangeboden. Het rapport maakt deel uit van een reeks van…
Article

Stibbe | Netherlands | 20 May 2020

Perpetual securities not considered equity for Dutch corporate income tax purposes

In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual…
Article

Stibbe | European Union, Netherlands | 20 May 2020

Accountants advising in real estate transactions: Be aware of penalties in mortgage deeds

The Court of Appeal of Arnhem-Leeuwarden ruled on 3 March 2020 that an accountant did not properly advise her client with respect to a sale of real…
Article

Stibbe | European Union, Netherlands | 19 May 2020

Auditor liable for not including a provision for a third party claim?

In a recent case, the Court of Appeal of Arnhem-Leeuwarden dismissed a claim of the bankruptcy trustee of Welsec against an audit firm for failing to…
Article

Stibbe | European Union, Netherlands | 18 May 2020

FAQ: Environmental permit - Decision period, entry into force and irrevocability

Many activities that have an impact on the physical environment require an environmental permit pursuant to the Environmental Permitting (General…
Article

Stibbe | European Union, Netherlands | 14 May 2020

Wijziging NOW: voorafgaande instemming over openbaarmaking in NOW op gespannen voet met de Awb en de Wob

Op 2 April 2020 is de Tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid (“NOW”) in werking getreden. De regeling is snel tot…
Article

Stibbe | European Union, OECD | 13 May 2020

COVID-19: fast-forwarding competition law

Competition authorities are temporarily ‘green-lighting’ certain collaboration initiatives to safeguard the supply of essential products in light of…
Article

Stibbe | European Union, Netherlands | 11 May 2020

Bij zeer locatiespecifieke omstandigheden doorbreekt de goede ruimtelijke ordening het exclusieve toetsingskader van titel 5.2 Wet milieubeheer voor luchtkwaliteit

Titel 5.2 Wm bepaalt dat bij het nemen van een groot aantal ruimtelijke ordeningsbesluiten en besluiten tot verlening van omgevingsvergunningen voor…
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