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Latest Briefings

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 […]

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 […]

Recommended

Appeal Court video link-up set to save millions

The Department of Constitutional Affairs (DCA) and the Home Office are in discussions over plans to install a video link in the Court of Appeal which could save the taxpayer millions. In a pilot exercise last week, the Court of Appeal heard three cases via video link for the first time, with the appellants in […]

Mediators clash with EU over new directive

A row has broken out over a proposed European directive on mediation published on 22 October. Mediators and other bodies, including the Department of Constitutional Affairs (DCA), are concerned that the directive will impose too much regulation on this area of dispute resolution. The directive has been in discussion since 2002, when a Green Paper […]

Cleary Gottlieb promotes New York partners as it turns LLP

Cleary Gottlieb Steen & Hamilton has announced its latest round of partner promotions, making up six lawyers into the firm’s equity. At the same time the firm is moving to limited liability status, effective from 1 January 2005. Five of the new partners hail from the firm’s New York base. Of those, two are tax […]

Grapevine

White & Case and Hong Kong firm Deacons could teach theBritish Royal Family a thing or two about bitter divorces. The curtain has finally come down on the two-year battlebetween the firms over a group of insolvency partners whodefected to White & Case in June 2002. Mark Fairbairn and Edward Cairns, the two key Deaconspartners […]

Tack is the new black

Move over, London. Milton Keynes is the UK’s new fashion capital. Well, at least it is in the eyes of Addleshaw Goddard’s technology, media and IP group. At a recent retreat (held in the Midlands concrete cow capital) partners and assistants strutted their stuff during a glitzy catwalk show. As part of the unusual bonding […]

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