In March 2023, Mexico deposited the ratification bill for the MLI with the OECD, which entered into force for Mexico’s double tax treaties on 1 July 2023. Since the Netherlands has already ratified and deposited the MLI with the OECD in 2019, the Netherlands-Mexico tax treaty is modified with effect from 1 July 2023 based on each party’s specific choice to opt in or out of the corresponding articles of the MLI.

In this blog, we make 10 observations on how the European Commission’s Third Anti Tax Avoidance Directive (“ATAD3”) will affect businesses in Europe once implemented. The amended draft has been approved by the European Parliament and published by the European Commission (“EC”) on 17 January 2023. The Directive is set to be implemented by the European Union (“EU”) Member States on 1 January 2024.

In this blog, we provide insight into which companies will be most affected by the implementation of the European Commission’s (proposed) Directive – ATAD3 (or the Third Anti-Tax Avoidance Directive). The amended draft of the ATAD3 proposal has been approved by the European Parliament and published by the European Commission (“EC”) on 17 January 2023.

In this blog, we highlight the urgency for E.U. companies to examine whether they meet certain “minimum substance requirements” in preparation for ATAD3 – the proposed E.U. Directive aimed at preventing the misuse of “shell entities” in the E.U. Once implemented by the E.U. Member States, the proposed Directive will require E.U. companies that do not meet the specified substance requirements to prove that they perform actual economic activity.

This blog is Part II in a two-part blog series that discusses an important decision of the Tel Aviv-Yafo District Court in the case of Medingo Ltd. (acquired by the Roche Group in 2010). While Part I provides an overview of the case, Part II comprises our analysis and observations.

This blog is Part II in a two-part blog series that discusses an important decision of the Tel Aviv-Yafo District Court in the case of Medingo Ltd. (acquired by the Roche Group in 2010). While Part I provides an overview of the case, Part II comprises our analysis and observations.