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Important decision  Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Important decision Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Summary The Dutch participation exemption does not only exempt qualifying income (capital gains upon sale, dividends) but allows disallows certain cost deductions. Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’. To what extent costs incurred ... Read More »

Qualified Opportunity Zones: Insights from the Government’s New Guidance

Qualified Opportunity Zones: Insights from the Government’s New Guidance

Hinckley Allen published A Practical Guide to the Qualified Opportunity Zone Program, which details a promising new program contained in the 2017 Tax Cuts and Jobs Act that provides significant tax incentives for real estate investors in Qualified Opportunity Zones (“QOZ”). Although the QOZ program was received enthusiastically, significant questions ... Read More »

Municipal Utilities Need to Be Smart When Implementing a Smart Meter Program

Municipal Utilities Need to Be Smart When Implementing a Smart Meter Program

The United States Court of Appeals for the Seventh Circuit (the “Seventh Circuit”) recently decided the case of Naperville Smart Meter Awareness v. City of Naperville, 900 F.3d 521 (7th Cir. 2018). The suit brought by Naperville Smart Meter Awareness (“NSMA”) alleged that the collection of smart meter energy-consumption data ... Read More »

Belgian Company law reform: update

Belgian Company law reform: update

On 23 October 2018, the Belgian Commercial and Business Law Parliamentary Committee approved at a first reading stage the draft Law reforming Belgian Company law. The draft Law has now to be approved at a second reading of the Committee and then submitted to the plenary session of the Belgian ... Read More »

Bankers Beware: Businesses Selling CBD Are Most Likely Marijuana-Related Businesses

Bankers Beware: Businesses Selling CBD Are Most Likely Marijuana-Related Businesses

The popularity of cannabidiol (CBD) products is skyrocketing as a large number of states loosen their grip on the sale of such cannabis-derived products (CBD is a non-psychoactive component of the Cannabis sativa L. plant). Additionally, the DEA’s recent decision to reschedule certain FDA-approved, cannabis-derived CBD drugs, which includes only ... Read More »

Belgian UBO register: complex structures – who is the ultimate beneficial owner?

Belgian UBO register: complex structures – who is the ultimate beneficial owner?

The Belgian Law of 18 September 2017 (the “Law”) implementing the 4th Anti-Money Laundering Directive of May 2015 (the “4th AML Directive”) has established the Ultimate Beneficial Owners Register (“UBO Register”) in which Belgian companies, non-profit organizations, foundations, trusts and other similar entities have to record their ultimate beneficial owners. ... Read More »

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