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Global: A Guide to Regulatory Fintech Sandboxes Internationally

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Regulators around the world are responding quickly to the rapidly evolving financial technology, or fintech, landscape. As new or emerging financial products, services or...

Europe: COVID-19 – Recovery & Renewal – EMEA Tax Issues – CG&R Session

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Baker McKenzie's EMEA Tax Practice Group presented an overview on 'CG&R Session,' the ninth in a series of short webinars to keep tax professionals abreast of recent developments in these less than certain times on 29 September 2020.

Netherlands: Temporary COVID-19 Act allows virtual meetings for legal entities

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The measures to contain COVID-19 in the Netherlands entail social distancing and restrictions on meetings. This also impairs decision-making within legal entities where the law or articles of association sometimes require physical meetings. To solve this issue, a temporary COVID-19 act has been adopted to allow for virtual general meetings and board meetings. The new rules apply with retroactive effect from 16 March 2020.

Netherlands: Temporary COVID-19 Act allows virtual meetings for legal entities

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The measures to contain COVID-19 in the Netherlands entail social distancing and restrictions on meetings. This also impairs decision-making within legal entities where the law or articles of association sometimes require physical meetings. To solve this issue, a temporary COVID-19 act has been adopted to allow for virtual general meetings and board meetings. The new rules apply with retroactive effect from 16 March 2020.

International: COVID-19 – Government Intervention Schemes Guide

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In brief Countries around the globe are facing unprecedented and rapid change due to the COVID-19 pandemic. The Government Intervention Schemes Guide provides a summary...

Europe: COVID-19 -Recovery & Renewal – EMEA Tax Issues – Tax Dispute Resolution

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Baker McKenzie's EMEA Tax Practice Group presented an overview on Tax Dispute Resolution on 1 September 2020, the seventh in a series of short webinars to keep tax professionals abreast of recent developments in these less than certain times.

International: COVID-19 – Government Intervention Schemes Guide

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Countries around the globe are facing unprecedented and rapid change due to the COVID-19 pandemic. The Government Intervention Schemes Guide provides a summary of key government intervention measures across jurisdictions around the globe in relation to: Foreign Investment Restrictions Debt Equity Taxation EU State Aid Approvals, where relevant

Europe: COVID-19 -Recovery & Renewal – EMEA Tax Issues – Tax Dispute Resolution

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Baker McKenzie's EMEA Tax Practice Group presented an overview on Tax Dispute Resolution on 1 September 2020, the seventh in a series of short webinars to keep tax professionals abreast of recent developments in these less than certain times.

European Union: VAT highlights of the European Commission’s Tax Action Plan

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On 15 July 2020, the European Commission ("EC") adopted a new Tax Package aimed to "contribute to the economic recovery and long-term growth of Europe". The Tax Package consists of three elements: (i) a revision of the Directive on Administrative Cooperation "DAC7), (ii) a Communication on Tax Good Governance, and (iii) a Tax Action Plan for a fair and simple taxation supporting the recovery. The Tax Action Plan is a set of legislative and non-legislative initiatives on taxation that the EC plans to deliver between 2020 and 2023. As such, the Tax Action Plan itself is not a legislative proposal.

European Union: Entry into force of new VAT e-commerce legislation postponed to 1 July...

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The EU Member States agreed to postpone the entry into force date of the 'VAT e-commerce package'. The VAT e-commerce package introduces new VAT rules that -in essence- aim to make online sales of goods to EU consumers become effectively subject to VAT in the EU. Under the current EU VAT rules, online sales of goods that are imported into the EU, in practice often remain free of VAT.
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