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Corporate Taxes European Union Income Taxes

Emmanuel Macron Elected President: French Taxation to Fall in Line with the European Average?

by Dechert LLP on

Following the election of Emmanuel Macron as President of the French Republic, you will find below a few examples of expected tax changes of potential importance to our clients....more

Brexit – The UK and International Tax Consequences

by Dechert LLP on

The political, economic and constitutional fallout of the UK’s referendum decision to leave the European Union (Brexit) will continue for some time. In addition to considering some of the possible domestic UK tax implications...more

Brexit: Key Tax Implications for Alternative Investment Funds and Investment Managers

The result of the UK’s referendum of 23 June 2016 was announced today as a victory for ‘Brexit’ - in other words, for the UK to exit the European Union. This decision is expected to have significant ramifications for the...more

Alert: The Tax Implications of Brexit

by Cooley LLP on

There are no immediate tax consequences of the Brexit vote. When the UK leaves the EU (which should not be for a period of at least two years) customs duties and tariffs may change depending on the outcome of...more

Luxembourg tax reform 2017: key elements released

by Allen & Overy LLP on

The Luxembourg government announced yesterday the key elements of a tax reform that should apply as from fiscal year 2017. Companies will generally benefit from a reduced corporate income tax rate, whilst minimum net wealth...more

Use of Estonia in U.S. International Tax Planning

by Bilzin Sumberg on

According to recent estimates, Estonia, which is situated halfway between Stockholm and St. Petersburg, currently has more than 350 start-up technology companies – one for every 3,700 citizens – and the government expects...more

Focus on Tax Controversy - Summer 2015

by McDermott Will & Emery on

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

Global Tax News - March 2015

by DLA Piper on

Australia's Investment Management Regime reforms 30 MAR 2015 - Australia’s Investment Management Regime (IMR) reforms, initially proposed by the Australian Financial Centre Forum in the Johnson Report in 2009 and the...more

Global Tax News - January 2015

by DLA Piper on

A SWIFT LOOK AT OECD’S DISCUSSION DRAFTS ON BEPS PLUS ONE CHART SETTING OUT TIMELINES - During the short days before Christmas, when most of us were busy closing transactions or making last-minute year-end reviews to...more

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

PEA PME-ETI: An Enhanced Version of the French PEA of Interest for EU Asset Managers

by Dechert LLP on

A new French tax law, effective since the beginning of this year, has generated much excitement by creating an enhanced favorable tax regime – the PEA PME-ETI – for individual investors. The new regime is similar to the Plan...more

Enactment of the French Finance Act for 2014 and Amending Finance Act for 2013: Key Corporation Tax Measures

by K&L Gates LLP on

The French Finance Act for 2014 and Amending Finance Act for 2013 were adopted by the French Parliament on December 19, 2013 and were enacted on December 30, 2013 [the “Acts”]. The core objectives of the Acts are to return...more

Domestic double taxation relief applicable to capital gains derived by EU resident entities on disposal of shares in Spanish...

by DLA Piper on

Following the non-discrimination principle, in response to an appeal dated 25 Octobe the Spanish Supreme Court has applied a tax credit to avoid double taxation, provided in the Corporate Income Tax Law for Spanish resident...more

New changes in real estate taxation

by Reed Smith on

The French Amended Finance Act for 2013 and the Finance Act for 2014, both dated 29 December 2013, have been adopted and entered into force on 31 December 2013. Some of their provisions bring again new changes on real estate...more

Gaming Legal News - November 2013 • Volume 6, Number 25: Investment – Why Bulgaria?

by Dickinson Wright on

The strategic geographical position of the country and the membership with the European Union provide a wide range of investment opportunities in Bulgaria not only for local, but for foreign investors as well. The advanced...more

The Cyprus crisis and its international tax regime: what multinationals should know

by DLA Piper on

Cyprus has been a member of the European Union since 2004. The country has long been known for its low corporate income tax rate and absence of withholding taxes on payments of interest, dividends and royalties paid to...more

Readjustment of Taxation of Free Floating Dividends and of Fiscal Unity – Current Legislative Procedures

by K&L Gates LLP on

Reform of taxation of free floating dividends for corporate income tax purposes The German Parliament (Bundestag) and the German Federal Council (Bundesrat) reached an agreement regarding the taxation of free floating...more

A Month in UK Employment Law - January 2013

by Proskauer Rose LLP on

In This Issue: - 2013 – What's On the Horizon - Changes Confirmed - Changes Expected In 2013 But No Implementation Date ...more

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