International Law & Trade, Science, Computers & Technology, Tax Law

Energy Newsletter - May 2013

by King & Spalding on 5/3/2013

In This Issue: - DISPUTE RESOLUTION: - Oil & Gas Litigation: New Decision May Impede Fracking on Federal Land - Intellectual Property: Non-Practicing Entities (Patent Trolls) Target Oil and Gas...more

Canadian Online Business Take Note: Internet Tax Case

by Field Law on 4/25/2013

“The world has changed dramatically in the last two decades… An entity may now have a profound impact upon a foreign jurisdiction solely through its virtual projection via the Internet.” ...more

Legal Alert: A Trend Emerging? District Court Disallows $1 Billion of Deductions

by David Cho, Thomas Cullinan, Joseph DePew, Mary Monahan, Daniel Schlueter, Jeffrey Starkey | Sutherland Asbill & Brennan LLP on 4/4/2013

Earlier this year, the United States District Court for the Middle District of Louisiana upheld the Internal Revenue Service’s disallowance of $1 billion of deductions claimed by Dow Chemical in relation to two transactions...more

Supreme Court of Canada Establishes Important Principles in Transfer Pricing

by Claire M.C. Kennedy, Martin P.J. Kratz Q.C., Darrel H. Pearson | Bennett Jones LLP on 12/3/2012

The Supreme Court of Canada recently released its judgment in The Queen v Glaxo Smith Kline Inc.,1 (Glaxo), which is the Court's first pronouncement on Canada's transfer pricing rules. Transfer pricing involves the allocation...more

France Shows its Support for Innovation by Improving its Research Tax Credit (RTC) System in the Draft Finance Act for 2013

by Bertrand Dussert | K&L Gates LLP on 11/19/2012

Large industrial, commercial and agricultural companies which are subject to company tax (or income tax on industrial and commercial profits) have been enthusiastic about the RTC system since its adoption. It is now proposed...more

Inside the (Patent) Box: UK Government introduces beneficial tax regime on patent income

by Morrison & Foerster LLP on 5/1/2012

Beginning on 1 April 2013, the UK Government will reduce the rate of corporation tax payable in the UK on profits arising from patents and some other forms of intellectual property (“IP”). The reduced tax rate implemented by...more

This Week in Washington - April 20, 2012

by Patton Boggs LLP on 4/24/2012

In This Issue: DOMESTIC POLICY MATTERS Fiscal Year (FY) 2013 Budget/Appropriations. On April 18th, Senate Budget Committee Chair Kent Conrad (D-North Dakota) revised his plan to mark up a budget resolution and...more

China 20/20: Legal & Regulatory Developments

by Orrick, Herrington & Sutcliffe LLP on 3/21/2012

In This Issue MOFCOM Issues Measures on Investigation and Handling of Failure on Declaration of Business Operators' Concentration Implementing Regulations for the PRC Bid Invitation and Submission Law Tax...more

Court of International Trade Ruling Provides Tariff Relief for Cell Culture Bioreactors

by Sheppard Mullin Richter & Hampton LLP on 1/19/2012

A recent ruling from the U.S. Court of International Trade has the potential to reduce customs duties significantly for some biotechnology companies. In Applikon Biotechnology Inc. v. United States, 07-364 (Ct. Int’l Trade...more

WTO Accession of the Russian Federation - Implications for Pharmaceuticals and Medical Devices

by King & Spalding on 12/22/2011

Russia’s accession to the World Trade Organization (WTO) will create opportunities to increase exports of pharmaceutical products and medical devices. On 16 December 2011, WTO Members accepted the terms of the Russian...more

Financial Services Quarterly Report - Fourth Quarter 2011

by Dechert LLP on 12/19/2011

In this issue: - Form PF: Private Fund Systemic Risk Reporting in the United States p. 1 - Harmony or Dissonance: A Comparison of Form PF and the Template Reporting Form Proposed in ESMA’s Level II Advice p. 4 -...more

Canadian Taxation of Non-Resident E-Commerce Providers

by Mike Nienhuis on 10/5/2011

The Canadian market has been increasingly targeted by non-resident e-commerce providers, whether located in the U.S. or other developed countries, or offshore in low-tax jurisdictions. This paper considers potential...more

Life Sciences Update - October 2011

by Baker & McKenzie Australia on 10/4/2011

This is the October 2011 edition of the Life Sciences Update. In this issue: - R&D tax offset legislation passed by Parliament - Raising the Bar - Interchangeability of drugs, not doses -...more

China's State Administration Of Tax Clarifies Treaty Treatment for Technical Know-How

by Sheppard Mullin Richter & Hampton LLP on 3/8/2010

On January 26, 2010, the State Administration of Tax (the "SAT") issued another Notice on Issues Concerning Implementing Royalty Clauses in Tax Treaties (Guishuifa [2010] 46, also referred to as "Circular 46"), further...more

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International Law & Trade › Science, Computers & Technology › Tax Law