On Feb. 19, 2024, the Organization for Economic Cooperation and Development (OECD) amended its transfer pricing guidelines to include “Amount B,” a standardized approach to determine the arm’s length remuneration for certain marketing and distribution activities. The updated guidelines apply for fiscal years beginning on or after Jan. 1, 2025. In December 2024, the OECD
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GT Newsletter | Competition Currents | December 2024
The December 2024 issue of Greenberg Traurig’s Competition Currents is out, highlighting significant developments in global antitrust and competition law for clients and colleagues.
Last Call for Global Minimum Tax Compliance: Considerations for Multinationals Operating in the EU
The global minimum tax (GMT) tax took effect in more than 40 jurisdictions in 2024. This GT Alert highlights elements to consider before year-end.
First Dutch Policy and Guidelines for Self-Reporting, Cooperation, and Self-Investigation
The Netherlands has introduced a new policy and guidelines for self-reporting, cooperation, and self-investigation in cases of financial economic crime, aiming to enhance corporate transparency and accountability.
Navigating EU Foreign Subsidy Investigations
As the European Union increases its regulatory focus on foreign subsidies, businesses face a complex and evolving compliance landscape.
This GT Alert specifically addresses the EU’s investigative actions under two key frameworks: the Basic Anti-Subsidy Regulation (Regulation (EU) 2016/1037) and the Foreign Subsidies Regulation (FSR)(Regulation (EU) 2022/2560) and highlights notable cases, such as the investigation…
Shell Wins Appeal in Dutch Climate Ruling
On 12 November 2024, the Court of Appeal in The Hague handed down its ruling in the appeal proceedings between Shell plc and Milieudefensie, a non-governmental organization. Shell appealed a district court ruling ordering the company to reduce its global CO2 emissions by 45% by 2030 compared to 2019 levels, through the group’s corporate policy.…
GT Newsletter | Competition Currents | November 2024
The November 2024 issue of Greenberg Traurig’s Competition Currents is out, highlighting significant developments in global antitrust and competition law for clients and colleagues.
EU Court Ruling Expands Copyright Protection for International Works of Applied Art
The Court of Justice of the European Union (CJEU) handed down its ruling in Kwantum v. Vitra on 24 October 2024. This ruling reflects a significant shift regarding EU protection of the works of applied art originating outside of the EU.
Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable
New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax (DWT). The CV is a frequently used partnership vehicle to structure regulated funds and associated feeder/investment entities.
GT Newsletter | Competition Currents | October 2024
The October 2024 issue of Greenberg Traurig’s Competition Currents is out, highlighting significant developments in global antitrust and competition law for clients and colleagues.