On 11 May, Dutch parliament will decide whether to fast track the introduction of the “Wet Homologatie Onderhands Akkoord’, known as ‘WHOA’ or the Dutch Scheme. The legislation would lead to a major improvement of financial restructuring possibilities in the Netherlands for domestic and international companies outside of a formal insolvency procedure.
If successful, the proposed scheme will be introduced by 1 July 2020 combining features from the U.K. Scheme of Arrangements and US Chapter 11 proceedings, while also providing a flexible procedure and limited court involvement.
Based on A&M’s experience, most companies in trouble are not only overleveraged but may also have other operational issues. These issues need to be addressed as part of a parallel operational restructuring process next to a WHOA procedure. For this reason, A&M sees the WHOA procedure as part of a full restructuring process.
Click here to download our insights document.
Rising Fraud Risks in PE and VC Portfolios: How to Safeguard Investments
September 9, 2025
In this article, we take a closer look at the increasing risk landscape for PE and VC firms, while outlining actionable strategies to mitigate these exposures.
MIDDLE EAST TAX ALERT | UAE | GUIDANCE ON INPUT TAX APPORTIONMENT
October 3, 2025
FTA Introduces SRP for Easier VAT Recovery
The Federal Tax Authority (FTA) has unveiled updated guidance on Input Tax Apportionment, introducing the Specified Recovery Percentage (SRP). This approach allows businesses to apply a fixed recovery rate from the previous Tax year, simplifying VAT compliance and reducing administrative burdens. Learn about SRP validity, application timelines, and key updates to ensure your business stays ahead.
Alvarez & Marsal's Global Transaction Advisory Group Bolsters Canadian Region with Senior Performance Improvement Talent
October 2, 2025
The firm welcomes Matti Keskikyla as Managing Director in strategic expansion of operational due diligence and value creation offering within the region.
Return to Office: Are Office REITs Set for a Rebound?
October 2, 2025
Find out about the Office REITs sector and why it is gaining momentum and set for a rebound, with fertile ground for strategic mergers and acquisitions.
