Legal briefings from the world's leading law firms
Taxation
Found 401 legal briefings
Tax refunds for European pension and investment funds
The Court of Justice of the European Union has again held that a withholding tax levied by a European member state on dividends paid to non-residents - in this case investment vehicles - is an unjustified restriction on the freedom of movement of capital. Macfarlanes provide full details.
Law Firm: Macfarlanes LLP | Published: 21 May 2012 | Practice Area: Regulation and Compliance
Eurobonds taxation - the view from Russia
On 30 December 2011, the Russian Finance Ministry issued a letter outlining the authorities' view on the 'beneficial owner' concept and taxation of Eurobonds interest. In this briefing, Pepeliaev Group's Ivan Zelenin outlines how the beneficial owner concept exerts a great influence.
Law Firm: Pepeliaev Group | Published: 15 May 2012 | Practice Area: Cross Border
Rating: 
1 person found this useful
Australia's Budget spreads the benefits of the boom... but not to foreign investors
The 2012-13 Australian Budget was handed down on 8th May. The promised company tax cuts have been scrapped and the tax burden for foreign investors has been increased. This briefing from Baker & McKenzie's Sydney office discusses how the changes will affect businesses, especially foreign investors.
Law Firm: Baker & McKenzie | Published: 10 May 2012 | Practice Area: Enforcement and Regulation
HMRC gets tough on offshore investment assets
It is common to use offshore vehicles to hold investment assets. This briefing studies a recent case to illustrate how the HMRC has in recent years turned the spotlight on offshore management; and provides practical advice on how to create robust procedures for the management of offshore structures.
Law Firm: Nabarro | Published: 25 April 2012 | Practice Area: Enforcement and Regulation
Rating: 4 people found this useful
An introduction to capital allowances for in-house lawyers and property professionals
Capital allowances represent a tax relief applying to the capital cost of fixed assets. They are given in place of depreciation. Wragge & Co's real estate tax team provide a basic guide to capital allowances, including what capital allowances are, who can claim them and how they can be obtained.
Law Firm: Wragge & Co | Published: 20 April 2012 | Practice Area: Property Finance
Rating: 3 people found this useful
An introduction to capital gains tax for individuals
This briefing from Macfarlanes' private client team provides an introduction to the basics of capital gains tax for UK-resident and UK domiciled individuals. In addition to outlining who is liable, Macfarlanes details how CGT deals with gifts; allowable expenditure; exemptions; and reliefs.
Law Firm: Macfarlanes LLP | Published: 16 April 2012 | Practice Area: Capital Gains
PAYE Real Time Information: what all employers need to know
Following an HMRC consultation on improving the reporting process, Real Time Information will apply to all employers from April 2013. In this briefing, Nabarro provides an overview of the new process and suggest the steps that employers may wish to take to ease the transition to RTI.
Law Firm: Nabarro | Published: 12 April 2012 | Practice Area: PAYE
Rating: 6 people found this useful
Asia corporate update: Hong Kong budget highlights; IP rights; latest developments in the PRC
DLA Piper's Asia corporate newsletter focuses on the highlights of Hong Kong's 2012-13 budget; new rules for the disclosure of intellectual property rights; the HKEx's new trading hours; changes to Chinese approval requirements on equity plans of overseas listing companies; and more
Law Firm: DLA Piper | Published: 12 April 2012 | Practice Area: Regulation and Compliance
Rating: 1 person found this useful
South Africa's Companies Act and tax - the implications of separate legislation
The Companies Act 2008 introduced a new regime to the South African corporate law whereby two or more companies can merge their respective assets and liabilities into one or more combined companies. However, the tax legislation in South African is not fully aligned with the new Companies Act.
Law Firm: ENS (Edward Nathan Sonnenbergs) | Published: 12 April 2012 | Practice Area: Enforcement and Regulation
Rating: 1 person found this useful
Tax treatment of interest - consultation on possible changes
On 27th March, the UK government published a consultation document raising the possibility of important changes in the taxation of interest. The most significant change is likely to be the suggestion that the availability of the quoted Eurobond exemption from withholding tax should be limited.
Law Firm: Travers Smith | Published: 11 April 2012 | Practice Area: Enforcement and Regulation
Rating: 3 people found this useful
Find a legal briefing
Categories related to Taxation
As a member of Legal Week Law you will receive free access to our library of legal briefings from world’s leading law firms. Briefings are easy to find and constantly being updated. You can also discover what briefings your peers in other companies are looking at.
|
|
Featured Law Firms
© Incisive Media Investments Limited 2012, Published by Incisive Financial Publishing Limited, Haymarket House, 28-29 Haymarket, London SW1Y 4RX, are companies registered in England and Wales with company registration numbers 04252091 & 04252093.