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VAT – Monthly Alert – October 2018

By Daan Arends, Dr Björn Enders and Richard Woolich For our October summary of important VAT developments with implications for cross-border business operations, please click here. In this month’s update, key developments include: Court of Justice of the European Union – where a VAT registration number has been deactivated, input VAT can still be deducted subsequently, when the number … Continue Reading

CFIUS pilot program mandates declarations for certain non-controlling investments in critical technologie

By Ignacio E. Sanchez and Christine Daya The US Department of the Treasury has issued interim regulations for the Committee on Foreign Investment in the United States (CFIUS) to conduct a pilot program, as authorized by the Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA). The pilot program is intended to regulate the conduct … Continue Reading

Global Tax Alert: Dutch tax proposals aim to improve investment climate

By Jian-Cheng Ku and Rhys Bane In September, the Dutch government published an initial round of tax proposals in connection with the 2019 Budget. One of these proposals, the Source Tax Act of 2020 (STA 2020), would, among other things, see the Dutch dividend withholding tax abolished and a source tax on dividends (as of … Continue Reading

SEC advises companies to publicly disclose cybersecurity risks and prohibit insider trading around cybersecurity incidents: action steps for public companies

On February 21, 2018, the SEC issued new guidance on whether public companies need to provide public disclosure of a “material” cybersecurity risk or event.  Although the guidance is nonbinding, it is instructive in understanding how the Commission may interpret alleged cybersecurity lapses, particularly with regard to enforcement actions in exercising its civil jurisdiction over public … Continue Reading