The Netherlands has a subsidy scheme to compensate certain industrial sectors for indirect emission costs relating to the EU Emission Trading System (EU ETS), which subsidy scheme follows directly from EU law. These indirect emission costs are generally passed on in electricity prices and therefore have a bigger effect on energy-intensive industries.
Explore the trends emerging across the global tax scene through the lens of five global tax policy themes
Recent discussions suggest that policy changes implemented during President Trump’s administration may significantly impact the enforcement of anti-corruption and anti-bribery laws by U.S. authorities. In this blog, we explore the potential risks these changes may pose for the foregoing may have for corruption investigations involving the Netherlands.
Respondents of Deloitte’s 2024 Global Tax Policy Survey identified remote working as a key concern, highlighting issues across corporate, employee, social security, and indirect taxes.
Roger Cooper is partner at the New York-based law firm Cleary Gottlieb Steen & Hamilton, where he leads the securities and M&A litigation practice. He is passionate about working on class action cases but believes that the financial incentives to initiate such lawsuits in the US are somewhat excessive. (18:28 min)
When setting up shop in a new jurisdiction, be it through a conscious effort or more or less mindlessly, the question always pops up: should we incorporate a subsidiary or just proceed as a branch [aka: a ‘Permanent Establishment’]?
In this long-read, we’ll break down the key aspects of the Tax Treaty between the Netherlands and the United States (“NL-US Tax Treaty”). We’ll explain how it functions, its purpose, and the process for claiming treaty benefits.
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The European Commission has adopted a new package of proposals to simplify EU rules and increase competitiveness which is termed the Omnibus package. This package of measures contains diverse proposals on several areas of law and is intended to lead to far-reaching simplifications in the areas of sustainable finance reporting, sustainability due diligence, EU taxonomy, European investment programmes and Regulation (EU) 2023/956 on the creation of a Carbon Border Adjustment Mechanism (CBAM). We have already reported on the background and scope of CBAM.