Matthew Herrington

Matthew Herrington

McDermott Will & Emery

Contact  |  View Bio  |  RSS

Latest Publications


Focus on Tax Controversy - Summer 2015

The French 3 Percent Distribution Tax: Claiming a Refund - Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more

7/15/2015 - Corporate Taxes Dividends Double Taxation EU France Germany HMRC Income Taxes Italy Multinationals Mutual Agreement Procedure Required Documentation Subsidiaries Tax Avoidance Tax Credits Tax Penalties Tax Refunds Taxable Distributions TFEU Transfer Pricing UK

International News: Focus on International Private Client

In This Issue: Features - ..The UK Response to BEPS and Hybrid Mismatches ..Parental Liability for French Subsidiaries ..The Evolving US-Cuba Trade Landscape ..Amendments to Taiwan Fair...more

4/10/2015 - BEPS Cuba Foreign Investment Foreign Subsidiaries France Taiwan Trade Relations UK

Focus on Tax Strategies & Developments - March 2015

In This Issue: - U.S. International Tax Policy: 10 Questions for 2015 - The New UK Diverted Profits Tax - France Implements Horizontal Tax Consolidation - China’s New General Anti-Avoidance Rules: An...more


Focus on Tax Strategies & Developments - November 2014

REIT Spin-Offs: Recent Transactions and IRS Rulings - Several recent corporate spin-offs in the United States have involved real estate investment trusts (REITs). Provided several requirements are satisfied, including...more

11/12/2014 - Corporate Taxes FATCA Income Taxes Inversion Mortgages Real Estate Market REIT Spinoffs Subpart F Tax Structuring

The OECD’s BEPS Project – A UK update (Part I)

As part of the 2014 UK Budget, HM Treasury and HM Revenue and Customs published a position paper on the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) project. The...more

4/4/2014 - BEPS OECD UK

UK Corporation Tax Relief: Welcome Changes Impact Takeovers and Overseas Employers

The UK Government has included two important changes to corporation tax relief in the draft Finance Bill 2014, both of which are expected to come into force later this year. The changes allow corporation tax relief to be...more

1/21/2014 - Corporate Taxes Tax Deductions UK

Employee Shareholders

The much publicised “employee shareholder” status came into effect yesterday, 1 September 2013, offering employers a more flexible way to structure their workforce. The new legislation applies to companies of all sizes, but...more

9/3/2013 - Employee Shareholders Income Taxes Shareholders Stocks

VAT Groups – European Court of Justice Approves UK Rules

Companies should review their positions and consider extending value-added tax (VAT) group registrations to include members of the corporate group that do not make “taxable” supplies. ...more

6/6/2013 - Corporate Taxes EU European Court of Justice Registration Value-Added Tax

Government Consultation on Limited Liability Partnerships

Background - On 20 May, the UK Government published its consultation paper on the reform of certain aspects of the tax rules applicable to limited liability partnerships (LLPs). The Government states that it has...more

6/4/2013 - Consultation EU LLPs Partnerships

UK Supreme Court Confirms Privilege Applies Only to Advice Provided by Members of The Legal Profession

The long-awaited decision in the Prudential case was handed down by the UK Supreme Court on the morning of Wednesday 23 January. ...more

1/25/2013 - Attorney-Client Privilege Legal Advice Privilege Prudential

11 Results
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.