The locked box mechanism and the completion accounts mechanism are two separate methods used to determine purchase price in M&A transactions. Parties may require a combination of the two toContinue Reading Hybrid Purchase-Price Mechanisms – Where Heavens Collide?
As of 1 January 2023, a set of tax changes will be implemented that may affect one’s Dutch tax position. In addition, changes starting in 2024 have also been announced.Continue Reading RE-STRUC: Tax Changes as of 2023
In life (as in business), as Heraclitus said, “the only constant is change.” In today’s fast-paced economy, this axiom should be kept in mind during contract negotiations, especially in a…Continue Reading The Only Constant Is Change: Use of ‘Anticipatory Contracting’ in Real Estate Restructuring Deals
For the Netherlands, the obligation of trustees to register their trusts and trust-like legal arrangements as well as the UBO information thereof takes effect starting 1 November 2022.Continue Reading Dutch Trust UBO Register Operational Starting 1 November 2022
EU law requires certain large companies to disclose non-financial information on the way they operate and manage social and environmental challenges. The current disclosure regime was introduced in 2014 by…Continue Reading EU to Make Changes to Its Sustainability Reporting Rules and Impose New Obligations on Non-European Companies
On Budget Day, 20 September 2022 (Prinsjesdag), the Dutch Ministry of Finance presented its 2023 tax plan (the Proposal). For the proposed bills discussed in this GT Alert…Continue Reading Dutch Presented Tax Measures for 2023
On June 30, 2022, the European Parliament (EP) and the Council announced that they had reached a provisional political agreement on the EU Foreign Subsidies Regulation (FSR).
The European Commission…
Continue Reading Political Agreement Reached on EU Foreign Subsidies Regulation
On April 19, 2022, the proposed Dutch Investment Review Act (Wet veiligheidstoets investeringen, fusies and overnames) (Act) passed the Dutch House of Representatives (Tweede Kamer…
Continue Reading Dutch Investment Review Act Passes Dutch House of Representatives
On Dec. 9, 2021, the European Commission proposed the Platform Work Package, a set of measures intended to improve the working conditions of persons working through “digital labor platforms” in…
Continue Reading EU Platform Work Package: What Does It Mean for Platform Businesses?
The popularity of the special purpose acquisition company, or SPAC, has skyrocketed in recent months not only in the US, but also in Europe. Many SPAC IPOs in the pipeline…
Continue Reading Redemption rights at SPACs