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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

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