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Loyens & Loeff | Netherlands | 26 Mar 2021

Legislative proposal on additional withholding tax on dividends to low-taxed jurisdictions as of 1 January 2024

On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup…

Loyens & Loeff | Belgium, France | 9 Mar 2021

Zijn Franse dividenden voortaan voordeliger dan Belgische dividenden?

Een Belgisch rijksinwoner die dividenden van een buitenlandse bron ontvangt, is dikwijls onderworpen aan een dubbele belasting: een inhouding in de…

Loyens & Loeff | Belgium, France | 9 Mar 2021

Are French dividends now more advantageous than Belgian dividends?

A Belgian resident who receives dividends from a foreign source often suffers a double taxation: a withholding tax in de source state of the dividend…

Antoniou McCollum & Co LLC | Cyprus | 15 Feb 2021

Distribution of dividend by private and public companies in Cyprus

Dividend distributions by a Cyprus company can be either interim or final. Interim and final dividends are treated differently under Cyprus law…

Hogan Lovells | European Union, Italy | 18 Jan 2021

Withholding tax exemption on dividends and capital gains for non-resident investment funds

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds…

A&L Goodbody | Ireland | 12 Jan 2021

Extension of COVID-19 company law measures

The "interim period" of the Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the 2020 Act) has been extended to 9 June 2021. The Act makes…

Clayton Utz | Australia, OECD | 16 Dec 2020

Hold period issues

The distribution of profit and capital will need careful consideration by offshore investors.

Loyens & Loeff | European Union, Netherlands | 9 Dec 2020

Decree published for refund of dividend withholding tax on the basis of Sofina judgment

The Dutch tax authorities published a decree that outlines the requirements for requesting a refund of Dutch dividend withholding tax for corporate…

Slaughter and May | Hong Kong | 4 Dec 2020

Two heads are better than one: CA sanctions scheme of arrangement

On 23rd November 2020, the Court of Appeal (CA) overturned a decision of the Court of First Instance (CFI), in which the CFI declined to sanction a…

Arendt & Medernach | Italy, Luxembourg | 17 Nov 2020

The 2021 draft Italian budget law

The 2021 draft Italian budget law provides for new interesting tax measures applicable from 1st of January 2021 that will undoubtedly enhance…
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