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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 […]

Recommended

Law reform. Holding the key to judicial reform

No one involved in the litigation process can dispute the catalogue of ills Lord Woolf lists in his interim Access to justice report which has brought attention to the problems of delay and expense he is trying to address. His prescription is, of course, a greater measure of judicial and court control. But my concern […]

Wanted:a judge to cater for all tastes

Following Lord Taylor’s announcement he will be standing down, Lord Mackay has consulted widely over who should be the next Lord Chief Justice. The Lawyer has made its own enquiries on the views of “the great and the good”. Geoffrey Bindman, senior partner of civil liberties firm Bindman & Partners, wants the new Lord Chief […]

Council hopefuls slug it out for a seat

STARKLY opposing views on the leadership of Law Society president Martin Mears divide the two by-election candidates battling for a seat on the society’s council. Andrew Holroyd, a former president of the Liverpool law society, has sent a letter to all members of the Merseyside constituency slating rival candidate John Callaghan. The letter says Callaghan […]

Do we want second time lucky?

The decision of Law Society president Martin Mears to drop his working party on entry to the profession has largely gone unnoticed. Mears invited me to join the working party because I had acted for the Council of Legal Education when it ran into difficulties introducing a selection system to reduce numbers seeking entry to […]

Group champions software suppliers

Alison Laferla reports A trade association to boost the image of legal software suppliers has been launched. The Legal Software Suppliers Association (LSSA) replaces the Association of Legal Technology Suppliers (ALTS), whose members were severely criticised by the Law Society last November. ALTS voted to replace itself with the new organisation in March. John Meehan, […]

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