News & Analysis as of September 21, 2024

European Union › Tax Deductions

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The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -

Temporary Solidarity Contribution concerning the Oil, Gas, Coal and Refinery Sectors

Hogan Lovells on 9/23/2022

The European Commission has published its proposal for a Council regulation on an emergency intervention to address high energy prices. Besides establishing a regime for demand reduction and a cap on market revenues from...more

UK Tax Round Up - May 2022

Proskauer Rose LLP on 6/8/2022

Welcome to May's edition of the UK Tax Round Up. This month has seen a number of interesting court decisions, an important opinion of the European Commission’s Advocate General and the commencement of a Treasury consultation...more

UK Tax Round Up - January 2022

Proskauer Rose LLP on 2/10/2022

UK Case Law Developments - Contributions to remuneration trust scheme not tax deductible - In Strategic Branding Ltd v HMRC, the First-tier Tribunal (FTT) held that sums contributed by the taxpayer company to a...more

Luxembourg: New Rule Disallowing Deduction On Payments To EU Non-cooperative Countries

Goodwin on 5/10/2021

Luxembourg has introduced new legislation disallowing the deduction of interest and royalties owed by Luxembourg corporate taxpayers to associated enterprises established in a jurisdiction included in Annex I of the European...more

UK Tax Round Up - May 2020

Proskauer Rose LLP on 6/3/2020

UK COVID-19 developments - Proposed deferral of DAC6 and DAC2 - The European Commission has published a draft directive proposing a three month delay to the deadlines for certain information disclosures under the EU...more

Luxembourg Adopts Draft Bill Introducing Defensive Tax Measures for EU List of Non-Cooperative Jurisdictions

Goodwin on 3/30/2020

On 25 March 2020, the Luxembourg Government adopted a draft bill introducing new defensive measures denying the tax deduction of interest and royalty payments made to a related entity located in a blacklisted jurisdiction. ...more

European Real Estate Finance: Recent developments – June 2019

White & Case LLP on 6/11/2019

As part of our periodic updates, here is an overview of recent developments of relevance to participants in the real estate finance market across certain key jurisdictions in Europe....more

French legal and regulatory update – July to October 2018

Hogan Lovells on 11/13/2018

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e - newsletter, which offers a legal and regulatory update covering France and Europe from July to October 2018. ...more

Frances Draft 2019 Finance Bill Reforms Interest Deductibility Limitation Rules

Orrick, Herrington & Sutcliffe LLP on 11/5/2018

The French government presented the draft Finance Bill for 2019 on September 24, 2018. This draft is currently being discussed by the Parliament and is subject to potential changes....more

Swiss Tax Law Changes: New Withholding Tax Rules

Akin Gump Strauss Hauer & Feld LLP on 10/30/2018

• Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit. • Only taxpayers whose salary exceeds a certain amount...more

Employment Flash - April 2018

Skadden, Arps, Slate, Meagher & Flom LLP on 5/2/2018

This edition of Employment Flash looks at recent court decisions, including the U.S. Supreme Court's rulings on cases relating to the definition of a whistleblower and exemptions from the overtime pay provisions. This edition...more

Orrick's Financial Industry Week In Review

Orrick, Herrington & Sutcliffe LLP on 2/2/2018

Interagency Statement on Accounting and Reporting Implications of the New Tax Law - On January 18, 2018, the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal...more

Trends in cross-border real estate investment and the changing tax landscape

Hogan Lovells on 6/27/2017

Real estate markets in both the U.S. and Europe continue to attract significant overseas investment. With interest rates at or near all-time lows, and dwindling returns in other asset classes, real estate has emerged as...more

Tax Round Up - June 2017

Proskauer Rose LLP on 6/16/2017

International Tax Developments - BEPS Multilateral Convention signed - On 7 June, officials from more than 60 jurisdictions signed the BEPS Multilateral Convention which will transplant a number of measures in respect...more

International News: Focus on International M&A

McDermott Will & Emery on 8/31/2016

The Impact of The EU General Data Protection Regulation - The EU General Data Protection Regulation 2016/679 (GDPR) was published in the Official Journal of the European Union on 4 May 2016 following the compromise...more

EU Council Agrees on Final Anti Tax Avoidance Directive

Proskauer - Tax Talks on 6/24/2016

We wrote in February (European Commission Publishes Anti Tax Avoidance Package) about the draft EU Anti Tax Avoidance Directive (“ATAD”). On 21st June 2016, the EU Council agreed on the final text of the ATAD and it will...more

Patent Box – Ultimi Aggiornamenti Dall’Agenzia Delle Entrate

Orrick, Herrington & Sutcliffe LLP on 4/1/2016

As known the cd. "Patent Box" allows companies carrying out activities Research & Development to opt, as from the tax in 2015, for a taxation regime facilitated the income generated from the direct exploitation or indirect...more

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European Union › Tax Deductions

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