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In Antitrust / Competition

Argentina: Amendments to Regulatory Decree No. 206/2017 on access to public information

by , and 2 Mins Read

Through Decree No. 780/2024, published in the Official Gazette on 2 September 2024 (“Decree”), Regulatory Decree No. 206/2017 and its subsequent modifications (“Regulatory Decree”) of Law on Access to Public Information No. 27275 (“Law”) have been amended. The Decree introduces the following amendments to the Regulatory Decree of the Law, among others:
• The Decree delimits the scope of the definitions of (i) public information, which does not include private data or data that is not of public interest; and (ii) document, which is limited to any record generated, controlled or held within the framework of the state activity and excludes preparatory deliberations and working papers.
• The Decree regulates the formal requirements for information requests.

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In ESG

Netherlands: The Advertising Code Committee and sustainability advertising

by , , and 9 Mins Read

Legal action against sustainability or green claims (‘greenwashing’) is on the rise. Consumers and NGOs are increasingly seeking out legal avenues to hold companies accountable for allegedly misleading advertisements on sustainability. One of these avenues in the Netherlands is the Advertising Code Committee (ACC), which regularly handles complaints on greenwashing and other potential misleading statements.

In Employment

Netherlands: Hot topic – Qualification of (employment) contracts

by , and 5 Mins Read

The Dutch government and the Dutch tax authorities recently outlined their approach to enforcing rules against false self-employment, with significant changes set to take effect on 1 January 2025. This news alert highlights the criteria under which the current rules will be enforced, the motions adopted to ensure a smoother transition to the new enforcement regime, and the key takeaways for organizations.

In Tax

Netherlands: Changes to the tax qualification policy of Dutch and foreign legal forms

by 5 Mins Read

As of 1 January 2025, the Netherlands will introduce new rules with respect to the qualification of legal forms as either transparent (look-through/disregarded entity) or non-transparent (separate taxpayer/regarded entity) from a Dutch tax perspective.
An important change is that Dutch limited partnerships and comparable foreign partnerships will be considered transparent from a Dutch tax perspective, even if the participations are freely transferable.

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In Antitrust / Competition

Netherlands: How the new Screening Act is increasing the scope of enforcement

by 3 Mins Read

Although often viewed as one of the most open economies in Europe, the broader European policy push for more foreign direct investment (FDI) screening has also given momentum to the Dutch legislature to design and implement the very first Dutch cross-sector FDI screening regime. On 1 June 2023, the Act on Security Screening of Investments, Mergers, and Acquisitions (“Vifo Act”) entered into force.

In ESG

Netherlands: ESG and Tax – Opens consultation on CSRD implementation

by 5 Mins Read

On 18 July 2023, the Dutch government published draft legislation to implement the EU’s Corporate Sustainability Reporting Directive, which was adopted on 14 December 2022 by the EU. The government has invited stakeholders and other interested parties to provide feedback on the draft bill before 10 September 2023. The draft bill requires certain companies to report on sustainability issues and addresses the audit requirements for auditors and accounting firms for the corporate sustainability report. It also expands the reporting obligations for listed companies.

In Tax

International: The Netherlands issues updated guidance on DAC 6

by 8 Mins Read

On 28 April 2023, the Dutch state secretary of finance published an updated version of the Dutch guidance on the mandatory disclosure regime on cross-border transactions, generally known as DAC 6. The slight amendments to the previous guidance are due to signals from the public and are intended to help tax practitioners and other intermediaries determine what transactions must be reported. In our view, the changes also intend to reduce the number of reported transactions that are clearly outside the scope of DAC 6. Furthermore, the updated version clarifies the Dutch government’s position on legal privilege in light of the 8 December 2022 judgment from the Court of the Justice of the EU.

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