The wrong trousers

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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

Perkins Coie Taiwan office falls victim to technology slowdown

Perkins Coie has closed its Taiwan office. The combined effects of increased competition and a slowdown in its traditional technology client base have forced the US firm to assess its strategy for the region. Now relieved of its first office in the region, the firm will instead direct resources to Hong Kong and Beijing.Local managing […]

DEAL OF THE WEEK – Lloyds TSB

This huge single sale was the largest auction Linklaters & Alliance has handled for Lloyds TSB.The firm’s decades’ old relationship with the bank has long since grown out of corporate to encompass other areas of the firm. Partner Christopher Coombe manages the relationship for real estate and has advised the bank on all its recent […]

Ashursts seals first deal for Cinven in two years

Ashurst Morris Crisp has done its first buyout for private equity house Cinven since 1999, advising on the £204m acquisition of two Burmah Castrol chemical divisions.Ashursts corporate partner Bruce Hanton was called up to do the deal when Cinven decided to bid for the metallurgical and releasants chemicals divisions.Cinven’s two main corporate firms are Ashursts […]

Treat me right

Skandia Life head of legal Ken Morrison won’t take any sloppiness from laws firms. Fiona Callister talks to a man for whom impeccable customer service is a given Skandia Life’s head of legal Ken Morrison is getting tough. Not only with his own company (of which more later), but also with external law firms. To […]

An old firm game

Tulkinghorn has a new favourite firm. It might not be that popular with the residents of the Barbican (they’ve been making a frightful amount of noise on closing deals, apparently), but Linklaters & Alliance has won Tulkinghorn over. I concede that this has little to do with their ability as lawyers (although one has no […]

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