Discover the key mergers and acquisitions trends across industries in our Dutch M&A Predictions 2024, where we focus on how hot topics, such as inflation, digitization and Environmental, Social and Governance (ESG), may affect the M&A deals in the Dutch landscape.
A couple years ago, asset managers (such as alternative investment fund managers active in the real estate sector) started preparing for a new bundle of compliance obligations arising from the introduction of inter alia Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector (the SFDR) and Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment (the Taxonomy Regulation). What back then may have been regarded as a complicated set of new rules, raising numerous questions and uncertainties, has now increasingly become a daily attention point of our clients and us. With an increasing number of eligible economic activities and technical screening criteria becoming available under the Taxonomy Regulation, the ESG landscape for real estate fund managers with an ESG ambition becomes increasingly complex.
On 14 December 2023, the European Parliament and the European Council reached a provisional agreement on the corporate sustainable due diligence directive (CSDDD). In this newsflash, we will highlight the key points following from the latest information as presented by the two European co-legislators.
Deloitte’s 15th annual Tech Trends report helps business and technology leaders separate signal from noise and embrace technology’s evolution as a tool to revolutionize business. Six emerging technology trends demonstrate that in an age of generative machines, it’s more important than ever for organizations to maintain an integrated business strategy, a solid technology foundation, and a creative workforce.
Currently, three letters are a hot topic in the legal, business and financial world: ESG (Environmental, Social & Governance). Simultaneously with the rise of ESG, so-called “ESG disputes” emerged. Two notable examples within this context are the legal battles between Urgenda and the Dutch State (the “Urgenda case“) and the case initiated by Milieudefensie against Royal Dutch Shell (the “RDS case“). In both cases, successful class actions were taken to enforce responsible climate policies in the courtroom.
The Digital Services Act (hereinafter “DSA”) came into force on 16 November 2022. Yet most of the obligations that the DSA imposes on providers of intermediary services will not apply until February 17, 2024.
In this News Update we discuss AFM’s Market impressions 2023; the integration of the Distance Marketing Directive into the updated Consumer Rights Directive; and EBA’s consultation on updated Travel Rule Guidelines.
The European Commission recently adjusted the size criteria from the Accounting Directive (2013/34/EU), which are used to determine the applicability and the time of application of the Corporate Sustainability Reporting Directive (CSRD). The adjustments are therefore relevant for determining whether and, if so, when the CSRD will apply to a particular company.
Loyens & Loeff New York regularly posts ‘Snippets’ on a range of EU tax and legal topics. This Snippet describes the jurisdictional blending under Pillar Two (‘P2’) especially in view of M&A transactions.
With winter approaching, we are delighted to present our December business update. In this edition, aligned with our bi-monthly tradition, we have curated a range of insightful topics tailored for your U.S. subsidiary. As we gear up for 2024, we have updates relevant to the upcoming year.
