Shaping the path forward
Explore the trends emerging across the global tax scene through the lens of five global tax policy themes
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.
Our strategic alliance with leading Spanish law firm ECIJA means clients looking to do business in Spain, Portugal and Latin America are supported by one of the best multidisciplinary law firms in the legal sector with a well-established reputation for innovation and success. Furthermore, this alliance enriches our newsletter as ECIJA regularly contributes insightful content, broadening our insight on legal matters.
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.
On 26 February 2025, the European Commission published its highly anticipated Omnibus Packages, consisting of a number of proposals which – according to the European Commission – are intended to “cut red tape and simplify EU rules for citizens and business”. The proposals introduce significant simplifications to the Corporate Sustainability Reporting Directive (“CSRD”), the Corporate Sustainability Due Diligence Directive (“CSDDD”), the EU Taxonomy and the Carbon Border Adjustment Mechanism (“CBAM”) (all included in the “Omnibus I” package), and to the InvestEU and EFSI Regulations (included in the “Omnibus II” package).
In the next five years, the Netherlands will face growing talent shortages in key sectors like skilled manual labor, digital and tech, and healthcare, with projected deficits of 450,000 workers. With domestic talent pipelines unable to meet demand, companies are increasingly looking outside the EU. However, HR teams must also navigate ever-changing salary thresholds, compliance with Dutch labor laws, and employee relocation logistics.