The anti-hybrid mismatch rules of the EU Anti-Tax Avoidance Directive (ATAD2) aim to prevent situations of a double deduction and a deduction without a corresponding inclusion of the income at the level of the recipient resulting from a hybrid mismat
Budget Day 2022
On this page our legal and tax experts provide compelling insights in the lead up to Budget Day and their initial analysis directly after the budget plan is presented.
The implications of the COVID-19 pandemic reach across borders, industries, and legal disciplines. That is why Loyens & Loeff has set up dedicated expert teams - to offer you an integrated answer to all your legal and tax questions related to the cor
Corporate Investigations, Compliance & Defence
Recent developments, such as international treaties to combat (cross border) corruption, money laundering and the financing of terrorism and more sophisticated international cooperation between (tax) authorities are just a few examples of the growing
Digital Economy Tax
Politically it is clear that both the EU and other jurisdictions wants to levy more tax from ‘digital companies’. Technically, the current international tax framework does not facilitate this. Fundamental changes seem to be required to achieve the po
The multilateral instrument (MLI) implements the treaty related anti-tax avoidance measures of the BEPS project in bilateral tax treaties.
Reform of property law
In the Book 3 "Goods" of the Civil Code the main goal of the legislator was to better structure, modernise and integrate the law on goods into a single code. Moreover, the new law on goods had to be functional, useful and flexible.