One of the pillars of the Dutch Environmental and Planning Act (Omgevingswet), which went into effect 1 January 2024, is “participation.” The new law governs the physical environment in

Continue Reading New Environment and Planning Act (Omgevingswet)’s ‘Participation Requirement’ Does Not Imply Consensus, Confirms Recent Case Law

On Feb. 19, 2024, the Organization for Economic Cooperation and Development (OECD) amended its transfer pricing guidelines to include “Amount B,” a standardized approach to determine the arm’s length remuneration

Continue Reading OECD’s Amount B: Simplified Transfer Pricing for Routine Marketing and Distribution Activities

The global minimum tax (GMT) tax took effect in more than 40 jurisdictions in 2024. This GT Alert highlights elements to consider before year-end.

Continue reading the full GT Alert.

Continue Reading Last Call for Global Minimum Tax Compliance: Considerations for Multinationals Operating in the EU

The Netherlands has introduced a new policy and guidelines for self-reporting, cooperation, and self-investigation in cases of financial economic crime, aiming to enhance corporate transparency and accountability.

Continue reading the

Continue Reading First Dutch Policy and Guidelines for Self-Reporting, Cooperation, and Self-Investigation

The Court of Justice of the European Union (CJEU) handed down its ruling in Kwantum v. Vitra on 24 October 2024. This ruling reflects a significant shift regarding EU protection

Continue Reading EU Court Ruling Expands Copyright Protection for International Works of Applied Art

New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax

Continue Reading Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable

Marking the latest development in the Illumina/Grail saga, on 3 September 2024, the CJEU annulled the General Court’s judgment and European Commission’s decisions allowing EU national competition authorities (NCAs) to

Continue Reading CJEU Decision in Illumina/Grail Case Restores Clarity on Article 22 ECMR Referrals for Merger Control