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Skandia: Intra-Company Supplies Treated as Taxable Transactions for VAT Purposes by the Court of Justice of the European Union

On 17 September 2104, the Court of Justice of the European Union (the “CJEU”) gave its preliminary ruling in the case of Skandia America Corporation USA, Sweden Branch v Skatterverket (C-7/13) (“Skandia”). The decision of...more

9/25/2014 - Corporate Taxes EU Income Taxes International Tax Issues Value-Added Tax

EU Court Of Justice Rejects UK Challenge To The EU Financial Transactions Tax

The progress of the European Financial Transaction Tax (the “FTT”) towards becoming law in eleven participating Member States of the European Union overcame another hurdle on 30 April 2014 with the Court of Justice of the...more

5/2/2014 - CJEU EU International Tax Issues

UK Budget 2014 – Key Tax Measures

Apart from personal taxation measures intended to be attractive to voters, the Budget is perhaps much less controversial than in previous years. Many of the detailed taxation provisions intended for inclusion in Finance Bill...more

3/20/2014 - International Tax Issues Tax Reform UK

European CLO 2.0 Issuer Jurisdiction Quick Reference Guide

New issuance of collateralised loan obligations (“CLOs”) rose last year to its highest level since the credit crunch. 2013 saw U.S. CLO issuance rise to about US$81 billion, from US$54 billion the year before while European...more

1/27/2014 - AIFMD Audits Collateralized Loan Obligations EU Investment Funds Reporting Requirements Value-Added Tax Withholding Tax

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