The year 2025 began with the annual J.P. Morgan Healthcare Conference (“JPM”) in San Francisco and a series of spectacular transactions, suggesting increased dynamism in the pharmaceutical M&A market – despite, or perhaps because of, the new U.S. administration under President Trump.
Irina Stoliarova and Marjorie André discuss key ESG updates that asset managers should anticipate in 2025. Amendments to the Sustainable Finance Disclosure Regulation (SFDR) and the ESMA guidelines on fund names remain a central focus for the industry.
What’s happening this week in economics? Deloitte’s team of economists examines news and trends from around the world.
European sustainability legislation presents complex challenges for businesses. The Omnibus proposal should change this, according to the European Commission. The proposal aims to simplify the regulatory framework, reduce the administrative reporting burden and limit the trickle-down effect of these obligations onto smaller companies. Below, we discuss the Omnibus proposal’s key implications for the Corporate Sustainability Reporting Directive (CSRD), Corporate Sustainability Due Diligence Directive (CSDDD), Accounting Directive and Audit Directive.
Globally, insolvency practitioners share the goal of achieving the best outcome for all involved in a restructuring or insolvency case. However, practices can vary widely from one jurisdiction to another. Factors such as appointment procedures, reporting requirements, effects on stakeholders, investigative powers, claims processing, and practitioner qualifications can differ significantly. The effectiveness and consistency of these procedures across jurisdictions are important considerations in insolvency practice.
Hiring international talent can bring immense value to your organization, but with great opportunity comes responsibility—especially when it comes to compliance with Dutch immigration laws. If your company is recognized as a sponsor by the Immigratie- en Naturalisatiedienst (IND), you must be prepared for potential audits to ensure you meet legal obligations.
Generative AI remains top of mind for Deloitte Insights readers, according to this quarter’s Top 10 most sought-after business insights. And we’re also seeing a resurgence of interest in the topics of trust, data privacy, risk and regulation, and tech leadership, as organizations work to gain clarity on the emerging technology.
Explore the latest batch of research and analysis that your fellow Deloitte Insights readers are reading.
In this post, we discuss how Dutch Tax Law determines whether an a Non-Dutch business structure is Tax Transparent or Taxable.
Structures with a tax transparent status are not subject to corporate income tax themselves; instead, their income and gains are directly attributed to their owners or participants, who are taxed individually based on their share of the income. Conversely, structures with a taxable status are considered separate taxpayers and are subject to corporate income tax on their profits. The ‘tax classification’ and treaty treatment of such income can be different and understanding these classifications is essential for effective tax planning, compliance with Dutch regulations, and managing cross-border tax obligations.
US managers of private funds (USFM) use unregulated Luxembourg special limited partnerships (Fund) to raise EU capital. To benefit from an EU marketing passport, USFM often appoint a Luxembourg host alternative investment fund manager (Host AIFM) to manage the Fund. The Host AIFM usually delegates the portfolio management to the USFM.
The Netherlands has long been recognized as Europe’s “Gateway to the World,” offering a unique combination of economic stability, strategic location, and innovation-driven growth. In 2025, the country continues to build on this legacy, creating an investment climate that is particularly compelling for U.S. entrepreneurs seeking to expand their global footprint.
