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Russian court to reassess interest on VAT refund
The Russian Supreme Arbitration Court published its resolution on the issue of payment of interest on a late refund of VAT in cases in which a taxpayer who has submitted a tax return declaring an amount of VAT to be refunded has not applied to the tax authority for the tax in question to be refunded
Law Firm: Pepeliaev Group | Published: 22 June 2011 | Practice Area: VAT and Sales Tax
10% tax on intellectual property - will your business benefit from the Patent Box?
Taxation of intellectual property is back in the spotlight with the publication of the Government's proposals which detail how the 10% tax rate, or patent box, will work. This briefing from Wragge & Co looks at why overall there is good news for innovative businesses subject to UK corporation tax.
Law Firm: Wragge & Co | Published: 21 June 2011 | Practice Area: Patents
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Working in China? What you need to know about the shake up of income tax rules
In this edition of China Tax Monthly, Baker & McKenzie discusses several recent tax developments in China, including upcoming changes to the Individual Income Tax law (IIT), specifically including substantive changes that the IIT regime will undergo in the coming months
Law Firm: Baker & McKenzie | Published: 15 June 2011 | Practice Area: Employment Tax
New passport scheme for overseas lenders set to speed up tax treaty relief
On 1 June HMRC announced a new procedure for giving treaty relief on interest payable on overseas loans from corporate lenders to UK corporate borrowers. In this briefing, Baker & McKenzie examines the new double tax treaty relief passport scheme.
Law Firm: Baker & McKenzie | Published: 07 June 2010 | Practice Area: Corporation Tax
UK tax treatment of US LLCs – the HMRC’s response to the Swift case
Baker & McKenzie looks at HMRC’s response to the recent decision in the Swift v HMRC case, which concerned the UK tax treatment of a US limited liability company. The ruling is relevant to UK or US parented corporate groups, or to private equity or hedge fund structures, which include an LLC entity...view abstract
Law Firm: Baker & McKenzie | Published: 02 June 2010 | Practice Area: Corporation Tax
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Update for Small Biotechs and Pharmas: Treasury Publishes Guidelines for Qualifying Therapeutic Discovery Project Program, Sets July 21 Deadline for Applications
On May 21, 2010, by Internal Revenue Service Notice 2010-45 (“Notice”), the U.S. Department of the Treasury (“Treasury”) announced the establishment of the Qualifying Therapeutic Discovery Project program pursuant to Section 9023(a) of the Patient Protection and Affordable Care Act of 2010 (“Affordable...view abstract
Law Firm: Dewey & LeBoeuf | Published: 28 May 2010 | Practice Area: Income Tax
The grass remains greener in Ireland… transfer pricing update
Introduction of transfer pricing regulations in Ireland is unlikely to detract from the country’s appeal as a sound economic choice for inward investment, with an excellent opportunity to grandfather existing arrangements before July 2010.
Law Firm: CMS | Published: 17 May 2010 | Practice Area: Corporation Tax
Share sales by employees – take care not to ratchet up the tax cost
With the top rate of income tax now 50 per cent and capital gains tax (“CGT”) only 18 per cent, employees and their employer companies will be very keen to ensure that an income tax treatment applies to any gain realised by an employee on the sale of any shares he holds in his employer company.
Law Firm: Barlow Lyde & Gilbert | Published: 14 May 2010 | Practice Area: Capital Gains
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What does the new Conservative/Lib Dem coalition mean for business taxes?
This Herbert Smith briefing considers the main proposals on corporate and business taxes (including some of the changes that would affect key individuals in a business) as published today in the Conservative and Liberal Democrat Coalition Agreement.
Law Firm: Herbert Smith | Published: 13 May 2010 | Practice Area: Corporation Tax
Tax implications of buying and selling property in France
This briefing examines the tax implications of buying and selling property in France. Taxes will vary depending upon where you are considered to be resident and domiciled for tax purposes according to both French law and the law of any other jurisdiction with which you may be connected.
Law Firm: Charles Russell | Published: 10 May 2010 | Practice Area: Capital Gains
Rating: 2 people found this useful
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