GT Alert

On Dec. 9, 2025, the Council of the EU (Council)’s Presidency and European Parliament (Parliament)’s negotiators reached a provisional agreement to simplify sustainability reporting and due diligence requirements (Provisional Agreement).
Continue Reading EU Omnibus Package Trilogue Agreement on EU CSRD and CSDDD

On Sept. 11, 2025, the European Commission published a draft for consultation of the revised Technology Transfer Block Exemption Regulation (TTBER) and updated Technology Transfer Guidelines (Guidelines). The aim of this revision is to adapt the rules to recent market developments and case law of the Court of Justice of the European Union.

Continue Reading European Commission Publishes Revised EU Competition Rules for Technology Transfer Agreements

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.

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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.

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