LINDA PAVAN | xtroverso

6 Articles

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Directors’ Liability Under EU Law: A Wake-Up Call for Small Business Owners

by Linda Pavan

Aug 13, 2025

The Ruling You Cannot Ignore On 11 July 2025 , the Dutch Supreme Court confirmed that Article 36(4) of the Invorderingswet 1990 (IW 1990), the Dutch directors’ liability scheme for unpaid tax debts — ...

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BV or Sole Proprietorship: Don’t Let a Legal Form Fool You

by Linda Pavan

Aug 12, 2025

The False Comfort of a BV In the past few months, I’ve seen an unmistakable trend: entrepreneurs abandoning their sole proprietorships and rushing to set up a private limited company (BV) . The Chambe...

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ESG for Dutch Micro and Small Businesses: A Straight Talk from the Finance Kitchen Table

by Linda Pavan

May 19, 2025

Sit Down, Let’s Make Sense of ESG—Together After 25 years working in finance and tax here in the Netherlands, there’s one thing I know: most rules have a reason, and most fears are just questions wait...

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The Privilege Paradox: Can Confidentiality Survive the Fight Against Financial Crime?

by Linda Pavan

May 13, 2025

XTROVERSO PERSPECTIVE: WHEN PRINCIPLES COLLIDE, STRUCTURE MUST SPEAK At the intersection of law, ethics, and power lies one of the most complex dilemmas of our time: Can Legal Professional Privilege (...

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Excessive Borrowing Act: When Compliance Replaces Understanding

by Linda Pavan

May 10, 2025

Purpose or Panic? The Excessive Borrowing Act (Wet excessief lenen bij eigen BV) was not born in a vacuum. It emerged from a legitimate concern: director-major shareholders (DGAs) who borrow millions ...

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Why Helping You Could Cost Us: The New Reality of Tax Enforcement

by Linda Pavan

May 8, 2025

Strategic Context: From Personal Risk to Shared Responsibility Since 1 July 2009, Dutch tax law has quietly reshaped its power dynamics. With the introduction of the Fourth Tranche Awb , fines for tax...

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