Legal briefings from the world's leading law firms
Income Tax
Found 76 legal briefings
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
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1 person found this useful
Budget 2012 - a comprehensive overview of this year's "kaleidoscope" budget
This thorough review of George Osborne's 'kaleidoscope' Budget details the significant changes - positive and negative - that were announced on 21 March 2012. Split into two sections, the briefing provides a snapshot summary and detailed analysis of the issues affecting individuals and businesses.
Law Firm: Macfarlanes LLP | Published: 22 March 2012 | Practice Area: Enforcement and Regulation
Rating: 2 people found this useful
Budget 2012 blog - news and analysis
Olswang's tax group provide running news, views and analysis on the Chancellor's announcements during the run-up to, during and after the Budget on Wednesday 21 March. The blog outlines the changes for corporation tax; general anti-avoidance rule; income tax; stamp duty; gambling duties; and more.
Law Firm: Olswang | Published: 21 March 2012 | Practice Area: Income Tax
Rating: 1 person found this useful
The new South African transfer pricing rules - latest developments
More than a year has passed since South Africa announced transfer pricing rules would undergo a substantial redrafting process. In this update, Field Fisher Waterhouse's Jens Brodbeck provides background to the redrafting process, details the latest Section 31 draft and thin capitalisation rules.
Law Firm: ENS (Edward Nathan Sonnenbergs) | Published: 20 December 2011 | Practice Area: Cross-border: Commercial and International Trade
Rating: 1 person found this useful
Nowhere to run: Supreme Court clears confusion over non-residents' tax status
A recent Supreme Court judgment is the latest instalment in a long-running battle between Robert Gaines-Cooper and HMRC. It largely reiterates the Court of Appeal judgment in interpreting HMRC’s guidance on the circumstances in which an individual ceases to be resident in the UK for tax purposes.
Law Firm: Macfarlanes LLP | Published: 24 October 2011 | Practice Area: Capital Gains
An introduction to Chinese tax
This briefing from Wragges serves as a general summary of Chinese tax regulations. The guide starts by outlining the authorities responsible for collecting tax before detailing the different types of tax involved, how they are paid and what happens if you don't pay your taxes.
Law Firm: Wragge & Co | Published: 03 October 2011 | Practice Area: Enforcement and Regulation
Rating: 2 people found this useful
A guide to giving - the tax efficient way
This guide from Macfarlanes runs through the most tax-efficient ways for companies or individuals to give to charities in the UK and abroad. Guidance on Gift Aid and chattels is provided as well as overviews on how to set up a new charity and the potential pitfalls of doing so.
Law Firm: Macfarlanes LLP | Published: 25 August 2011 | Practice Area: Income Tax
Rating: 1 person found this useful
End of the rainbow: changes to the EU Savings Tax Regime in the BVI
This briefing provides details on a new BVI directive which taxes savings income in the form of interest payments for the last six tax years. The directive is designed to facilitate the exchange of information on individuals’ savings income between the tax authorities of EU Member States.
Law Firm: Harneys | Published: 22 August 2011 | Practice Area: Income Tax
Rating: 1 person found this useful
Russia's transfer pricing rules: changes to the country's Tax Code set to come into force
On 22 July 2011, a new Russian federal law was published which makes extensive amendments to the Russian Tax Code with regard to transfer pricing rules. Such amendments are due to come into force on 1 January 2012. In this briefing, Pepeliaev looks at the consequences of the amendments.
Law Firm: Pepeliaev Group | Published: 09 August 2011 | Practice Area: Corporation Tax
Rating: 1 person found this useful
Coming out in the wash – laundry detergent price fixing and other recent competition law developments
This round-up of developments in EU and UK competition law discusses the impact of the European Commission decision to fine Unilever and Procter & Gamble a total of €315 million following price fixing in relation to washing powder. It also discusses the €10.2m fine on Visa for excluding rivals.
Law Firm: LG | Published: 13 July 2011 | Practice Area: EU Competition Law
Rating: 2 people found this useful
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