Holding regimes 2018: Comparison of selected countries

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As a food business operator you obviously want your brand, products or services to be well-known by the public but also more specifically by selected target groups. To do so, many operators in the food and beverages industry have started to heavily invest in ‘influencer marketing’. To date, there is no specific legislation in Belgium […]

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On 2 November 2018, the Dutch government published additional explanatory notes regarding the pending legislative proposal to change the Dutch corporate income tax consolidation (fiscal unity) regime, the so-called ‘emergency repair measures’. Based on these measures, several provisions in the Dutch corporate income tax act (“CITA”) and the Dutch dividend withholding tax act must be […]

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By Sebastian Lukic Pursuant to Article 267 of the Treaty on the Functioning of the European Union (“TFEU“), the Court of Justice of the European Union (“CJEU“) shall give preliminary rulings, at the request of courts or tribunals of the Member States, on the interpretation of Union law or the validity of acts adopted by […]

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