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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

Irwin Mitchell to challenge Irvine on PI discount rate

Irwin Mitchell is looking at the possibility of judicially reviewing the Lord Chancellor for his failure to set a discount rate in personal injury (PI) cases, which solicitors claim is leaving PI victims short of millions of pounds. Essentially, a discount rate is the amount taken off victims’ damages to account for any profit gleaned […]

Book Review

E-business to the Power of 12 by Thomas Power, published by Pearson Education (ISBN 0273650211) It is somewhat ironic that Pearson and its flagship site FT.com have just begun the long and painful process of retrenching. After Pearson’s last set of results, the company announced it was halving its internet investment, and more recently FT.com […]

Bryan Cave takes on Sinclair Roche partner

US firm Bryan Cave is taking on the head of commercial litigation from Sinclair Roche & Temperley to launch its UK contentious law practice. Rod Cowper has been a partner at Sinclair Roche for a decade. He led the non-shipping commercial litigation and corporate recovery practice at the City firm. He is the third UK […]

Simmons boosts Barclays link with ShopSmart acquisition

Simmons & Simmons is advising IndigoSquare, the joint venture between Barclays and Nomura International, on its acquisition of ShopSmart.com. IndigoSquare is an online shopping portal; the ShopSmart website allows customers to compare prices of products and services that are available on the internet. IndigoSquare has already received agreement to accept the offer from the ShopSmart […]

Canadian Bar Association puts restrictions on MDPs

The Canadian Bar Association (CBA) has done a u-turn on its policy on multidisciplinary practices (MDPs). Instead of accepting them wholeheartedly, it will accept them only if lawyers are in control. The move brings the CBA in line with the Law Society of Upper Canada (LSUC), the controlling body for Toronto and thus nearly half […]

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