EACC & Member News

AKD: Future changes to the process of registration of private deeds

December 2020, the State Secretary of Finance (the State Secretary) informed the Lower House of the Dutch Parliament that an investigation would be carried out with respect to the question whether two of the non-fiscal tasks assigned to the Tax Administration (Belastingdienst) pursuant to the Registration Act 1970 (Registratiewet 1970) were still in keeping with its duties. These non-fiscal tasks are the registration of private deeds (onderhandse akten) and the supervision on the registration of notarial deeds (notariële akten).

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EACC & Member News

Loyens & Loeff: Pillar Two: Intragroup financing arrangements part 2 – New York office Snippet

Loyens & Loeff New York regularly posts ‘Snippets’ on a range of EU tax and legal topics. In a previous Snippet, we described hybrid financing arrangements (HFAs) under article 3.2.7 of the Pillar Two (P2) model rules. This Snippet describes the treatment of certain HFAs under the P2 guidance published by the OECD in December 2023 (the Guidance) for purposes of the transitional country-by-country reporting safe harbour (SH) rules.

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EACC & Member News

Archipel Tax Advice: Groene investeringen: welke fiscale stimuleringsmaatregelen zijn er?

Middels de EU Green Deal en het EU Fit for 55 pakket komen er een hoop klimaatmaatregelen op Nederland af. Dat klimaatmaatregelen nodig zijn is duidelijk – en het klimaat heeft niet alleen baat bij bij het extra beprijzen van vervuiling (door bijvoorbeeld een co2-heffing), ook kan de overheid groene investeringen stimuleren. Dit maakt groene investeringen en ontwikkelingen interessanter en lucratiever. Natuurlijk ook met als doel: zo snel mogelijk minder uitstoot, op een duurzame manier.

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EACC & Member News

Houthoff: Reverse solicitation under MiCA

In the previous editions of our series on the Markets in Crypto-Assets Regulation (“MiCA”), we discussed the two routes by which crypto-asset services can be provided from 31 December 2024: (1) the licence and (2) notification. MiCA offers an exemption from the licence requirement in the event of reverse solicitation. But what is reverse solicitation, and to what extent can crypto-asset service providers (“CASPs”) rely on the exemption when entering the EU market without licence or notification? We will answer those questions in this edition.

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EACC & Member News

Loyens & Loeff: Pay Transparency Directive adopted by the European Union

On 30 March 2023, the European Parliament adopted the legislative proposal of the European Commission to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms (the Pay Transparency Directive). After the formal approval of the European Council on 10 May 2023, the Pay Transparency Directive was published in the EU Official Journal and entered into force on 6 June 2023. The Pay Transparency Directive has some important consequences for employers as well as employees, which we have described in more detail below.