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Latest Briefings

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 […]

Developments in the Swiss securitisation market in 2017-18

By Lukas Wyss In July 2017, BMW (Schweiz) AG closed a new public Swiss auto lease ABS transaction. The transaction features the issuance of €325m Class A Floating Rate Notes via BMW’s Luxembourg platform Bavarian Sky Europe S.A. (acting in respect of its Compartment Swiss Auto Leases 2). This was one of the first Swiss public […]

KYC circular enables relaxation in compliance

By Siddharth Shah, Divaspati Singh, Khusboo Agarwal This is with reference to our newsflash titled “NRIs: Not Really for Indians? SEBI tightens FPI Norms” dated 17 April 2018 (Newsflash). The Newsflash analysed the Securities and Exchange Board of India (SEBI) circular dated 10 April 2018 (SEBI Circular), which disallowed Indian / Non-resident Indians from being beneficial […]

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Top Brunei lawyer accused of 'threatening' behaviour

Courts to hear country’s first ever civil claim to be brought against practising lawyer The Brunei courts are set to hear their first civil suit against a lawyer accused of unfit conduct.Prominent Brunei architects firm Booty Edwards & Rakan-Rakan has accused a senior partner in a local law firm of threatening behaviour and attempted bribery.The […]

'Money launderers' used mobile phones as front

The Staffordshire lawyer charged with money laundering the proceeds of a £30m VAT fraud, which involved the import of mobile phones from Europe, is alleged to have laundered some of the money through a Spanish account As revealed by The Lawyer two weeks on 11 February, Customs & Excise is bringing the case against Paul […]

Herbert Smith faces battle with French star

Herbert Smith faces a potential legal wrangle following its reluctance to let go of French competition ace Claude Lazarus Lazarus, the only non-UK member on Herbert Smith’s management board, who is set to lead his team to Clifford Chance, is just waiting for the firm to give the green light at an imminent partner meeting.Lazarus […]

ECJ rejects claims that Italian compulsory fee scale is illegal

Claims that the compulsory scale of fees paid to Italian lawyers is illegal under EU competition legislation have been thrown out by the European Court of Justice (ECJ), which has ruled that the system is a reasonable act of the national government

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