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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

Singapore invites foreign firms to apply for alliance licences

The Singapore government is finally opening up the country’s legal market to foreign firms. The Legal Profession (Amendment) Act came into force last week and now the Ministry of Law is inviting applications for licences from local and non-domestic firms that want to form joint ventures and formal alliances. The move will allow outside firms […]

Five ways to beat the bug

On 4 May 2000, the LoveLetter virus slipped past anti-virus scanners across the globe, bringing email services and networks to a standstill, destroying data and crippling communications. As well as the damage to computer systems, the virus, like so many in the past year, damages reputations by emailing itself to important clients. The virus arrived […]

Hammond Suddards advised Beeson

Hammond Suddards advised Beeson Gregory on a placing to raise £36.6m in investment funds for Incepta Group. Incepta will use the resource to finance part of an initial $58m (£37.2m) offer for the purchase of Sard Verbinnen & Co. Hammonds corporate finance partner Simon Killick advised on the deal. CMS Cameron McKenna acted for Incepta.

Case of the week

Lords Coulsfield, Sutherland and Maclean finally began their sojourn in that part of The Netherlands that will be forever (or at least for the next year) Scotland. In the traditional garb of the Scottish court the Lords faced two men in the robes of venerated Libyans at the start of the delayed Lockerbie trial. Amid […]

Masons offers free advice

Construction specialist Masons is attempting to break into the dotcom culture by launching a website aimed at new media start-ups. The venture, outlaw.com, will be run independently of Masons’ corporate site. It aims to provide legal advice for people who are sceptical of traditional law firms. IT partner John Salmon explains: “People are worried that […]

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