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Corporate Taxes European Union Tax Exemptions

French Finance Act for 2016 and Amending Finance Act for 2015: The Most Important Changes Affecting Businesses

by K&L Gates LLP on

The French Finance Act for 2016 and Amending Finance Act for 2015 were enacted on December 30, 2015 (the “Acts”). Under the new legislation, the neutralization of the 5% add-backs on dividends within tax-consolidated groups...more

European Court of Justice judgment on the exemption of foreign investment funds from CIT in Poland

by DLA Piper on

The European Court of Justice has issued a judgment concerning the authority of Poland to grant a corporate income tax (CIT) exemption to investment funds depending on where their registered offices are located. Polish...more

"Shares for Rights: Over-Sold or Under-Appreciated?"

In this article we consider some alternative approaches to the proposed U.K. status of “employee shareholders,” who receive capital gains tax-exempt shares in their employer (or its parent) in return for waiving certain...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

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