Legal guide Chambers & Partners Europe has published its rankings for 2022. Loyens & Loeff continues its top ranking as leading business law firm ..read more

We are pleased to present you the 2022 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries ..read more

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law. We have summarised the highlights of this edition below ..read more

On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldwide on large multinational enterprises. At the same time, it opened a four-week consultation period on the implementation of these rules. On 15 March 2022, the EU Council of Finance Ministers failed to reach a political agreement on the draft EU directive aimed at implementing these Pillar Two rules in a coordinated manner across the EU ..read more

On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldwide on large multinational enterprises. At the same time, it opened a four-week consultation period on the implementation of these rules. On 15 March 2022, the EU Council of Finance Ministers failed to reach a political agreement on the draft EU directive aimed at implementing these Pillar Two rules in a coordinated manner across the EU ..read more

On 18 February 2022, the OECD Secretariat launched a short-term consultation on the second building block on “Pillar One”. This second building block relates to tax base determinations, and more specifically how to measure the profit that forms the basis of partial reallocation under the Amount A rules. The working document does not reflect the final views of the Inclusive Framework jurisdictions. Reactions to the consultation need to be submitted before 4 March 2022. The targeted entry into force of the Pillar One rules remains officially the beginning of 2023 ..read more

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SPACs can be listed and traded on the SIX Swiss Exchange, as of 6th December 2021. The new regulation will provide an attractive framework for SPACs, while ensuring appropriate transparency and investor protection in line with international standards ..read more

The Swiss parliament has passed the bill to abolish interest withholding tax on Swiss bonds and certain credit agreements as well as securities transfer stamp tax on shares of 10% and Swiss debt instruments. The change may directly impact certain existing financings as of 1 January 2023. A public referendum is however likely ..read more

With an abundance of capital in global markets and limited opportunities to invest in, we saw a rise of ‘SPACs’ in Europe in 2021. Will 2022 become the year of de-SPAC transactions? And will de-SPAC transactions become a true alternative to a traditional IPO or private M&A? We dive into these questions in our new NOW-podcast episode “2022: Let’s de-SPAC ..read more