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Latest Briefings

Cayman Grand Court hands down decision on master-feeder fund structures

By Giorgio Subiotto, Tim Cone The Cayman Grand Court has handed down a decision that has significance for Cayman master-feeder fund structures. Funds and their advisers should review the redemption provisions in master fund articles of association and partnership agreements to ensure that, operationally, redemptions are being effected in accordance with such documents. Background In the matter […]

Reduction of partial transition compensation for working hours by Supreme Court

By Lucas Hoogervorst, Maureem in Poel The Supreme Court ruled last Friday that, in short, a partial amendment of an existing employment contract in circumstances that have to be borne by the employer, may result in the payment of a partial transition payment. This concerns the special case that, due to circumstances, is forced to proceed […]

Prinsjesdag- Tax plan 2019

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include: 1. Change of rates in corporation tax, income tax and VAT 2. Limiting depreciation possibilities buildings in own use 3. Limitation periods for loss settlement in corporation […]

Prinsjesdag 2018- Indirect taxes

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of elements of these legislative proposals that may be relevant include: 1. Increased VAT rate reduced from 6% to 9% 2. Extension of VAT sports exemption 3. Implementation E-commerce Directive 4. Modernization small entrepreneur scheme

2019 Dutch budget

The 2019 Dutch Budget (the Budget) includes a proposal to abolish the existing dividend withholding tax, replacing it with a withholding tax on dividend payments to related entities in low-tax jurisdictions and in cases of abuse as of 1 January 2020. In a separate proposal, implementing the EU Anti-Tax Avoidance Directive (ATAD1) new rules are […]

Recommended

Loyens & Loeff signals new fightback with B&M raid…

Amsterdam becomes the new battleground for international firms Baker & McKenzie’s ailing Dutch practice is suffering another spate of departures as it prepares to drop the Caron & Stevens name in the Netherlands to strengthen the firm’s global brand.Benelux multidisciplinary practice (MDP) Loyens & Loeff has hired three partners from the practice, which will be […]

The Honeywell monster

When the European Commission turned down the GE-Honeywell deal after it had already been given US clearance, it made history. Helen Power asks whether the lawyers could have done more to save the deal

Leader

Tucked away in the latest half-year deal tables is a name that barely resonates outside Holborn. (For the benefit of our City readers: that’s slightly west of you.) Nestling cosily between Ashurst Morris Crisp and Norton Rose in the Thomson Financial table of UK announced deals is none other than Nabarro Nathanson.In the first six […]

City faces £2.3m Law Soc bill

City lawyers are set to pay an extra £2.3m to the Law Society if the proposed hike to practising certificate fees goes through. The Law Society council voted earlier this month to raise the annual costof practising certificates by 31 per cent from £495 to £650 per solicitor.The move is aimed at reducing the Law […]

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