The popularity of a special purpose acquisition company (SPAC) has significantly risen recently, originating from the United States and now more frequently in Europe and especially in the Netherlands. A SPAC is a relatively inexpensive and quicker way to get listed compared to the traditional initial public offering (IPO). A SPAC is a company starting with no business that raises capital by means of an IPO for the purpose of acquiring an existing operating company. Subsequently, that operating company can merge with (or be acquired by) the publicly traded SPAC and become the listed company in lieu of arranging its own IPO. Our new leaflet gives a high-level summary of the basic features of SPACs.
On 15 October 2021 the Dutch government published amendments to the 2022 Tax Package. Reference is made to our Tax Alert of 22 September 2021 for
Our Spain/LatAm Practice team has broad experience in assisting clients from Spain and Latin-America, in the Spanish language and with a profound knowledge of the culture and local practices.
On 21 September 2021 for the occasion of Budget Day the Dutch government presented its 2022 Tax Package. After the general elections in March 2021,