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Katten Muchin Rosenman LLP

UK Financial Insights from Katten | Issue 12

UK Financial Insights from Katten is a monthly newsletter highlighting key noteworthy developments potentially affecting financial markets and funds in the UK and Europe....more

Mayer Brown

Europe Daily News, 08 March 2024

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COMPETITION - -Withdrawal of notification of a concentration (Case M.11413 - Duisport / TKSE / TKSL) - -Non-opposition to a notified concentration (Case M.11437 - Bain Capital / Eleda Group) ...more

BCLP

Impact of Pillar Two on Tax Risk Apportionment for a Corporate Sale

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How do you draft a tax covenant for a corporate sale when the Seller Group is within the scope of a Pillar Two charge? This is an issue that will become increasingly relevant as we approach the Pillar Two start date at the...more

Ius Laboris

Telework from abroad: tax consequences for employers?

Ius Laboris on

As employers face growing calls to allow employees to ‘work from anywhere’, they should also consider the possible tax consequences of inadvertently creating a permanent establishment in another country. But what counts as...more

BakerHostetler

CBDC Pilot Announced; Ethereum Upgrade Completed; U.S. Treasury Department Addresses DeFi Risks; Studies Analyze Crypto Taxation,...

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Montenegro Announces CBDC Pilot, BIS Compares CBDCs to Stablecoins - According to a recent press release, “The Central Bank of Montenegro (CBCG) has agreed to collaborate with the enterprise crypto and blockchain solutions...more

Cadwalader, Wickersham & Taft LLP

EU List of Non-Cooperative Jurisdictions Expanded

On 14 February, the EU Council added four jurisdictions (the British Virgin Islands, Costa Rica, Marshall Islands and Russia) to the list of non-cooperative jurisdictions (Annex I) (the “EU Blacklist”)....more

Brownstein Hyatt Farber Schreck

Taxation & Representation, Dec. 6, 2022

Legislative Lowdown - Last-Minute Attempt to Revive Permitting Legislation. According to sources familiar with the matter, several moderate lawmakers from both parties are pushing to include energy-permitting reform...more

Cadwalader, Wickersham & Taft LLP

Getting the Fiats Straight: CJEU Annulled State Aid Decision against Fiat

On 8 November 2022, the Court of Justice of the European Union (the “CJEU”) set aside the EU General Court’s judgment of 2019 and annulled the European Commission’s State aid decision of 2015, which held that Luxembourg...more

Proskauer Rose LLP

UK Tax Round Up - October 2022

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Welcome to the October edition of the UK Tax Round Up. October has been an extraordinary month in the UK, with political turbulence triggering reversals of many of the tax policies announced by the government at the end of...more

Hogan Lovells

ATAD 3 or the importance of adequate substance

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At its dawn, the ATAD 3 Proposal and its adverse tax consequences were considered by some as the demise of international investment and holding structures. Others pointed out the uncertainties surrounding key terms related to...more

Proskauer Rose LLP

UK Tax Round Up - May 2022

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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

Dechert LLP

ATAD 3 (Shell Companies) – Potential Implications for Fund Structures

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A draft EU Council directive, known as ATAD 3, was issued by the European Commission as a proposal at the end of last year. The directive is aimed at countering the misuse of 'shell' entities and could impose adverse tax and...more

Dechert LLP

ATAD2 – Reverse Hybrid Provisions enter into force 1 January 2022: What to do before year end!

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While most of the European Anti-Hybrid Rules took effect on 1 January 2020, the last anti-hybrid provision – targeting the reverse hybrid mismatch – will enter into force in relevant EU jurisdictions (such as Luxembourg and...more

Hogan Lovells

Real estate securitisations: guidance by Italian tax authorities on the applicable tax treatment

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With ruling No. 132 of 2 March 2021 (the “Ruling”), the Italian Tax Authorities (“ITA”) provided clarifications on the tax regime applicable to real estate special purpose companies (the “RE SPVs”) carrying out securitisation...more

Orrick, Herrington & Sutcliffe LLP

L'agenzia delle entrate commenta il regime fiscale delle operazioni di cartolarizzazione immobiliare

Con la Risposta a Interpello n. 132 del 2 marzo 2021, l’Agenzia delle Entrate (Divisione Contribuenti – Direzione Centrale Piccole e medie imprese) (“Agenzia”) commenta per la prima volta il regime fiscale applicabile alle...more

Foster Garvey PC

Online Travel Update: Accor and Marriott’s interest in short-term rental interest grows; new tax claims filed against OTAs in...

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This week’s Update features a heavy dose of short-term rentals as the long-awaited Airbnb IPO finally arrives and many hoteliers seek to capitalize on growing (COVID-induced) traveler demand in this segment. Enjoy....more

Robins Kaplan LLP

Financial Daily Dose 7.15.2020 | Top Story: America’s Biggest Banks Setting Aside Tens of Billions for Anticipated Loan Losses

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The latest quarterly reporting shows that America’s biggest banks—among them, JPMorgan, Citigroup, and Wells Fargo—are taking self-imposed hits now in anticipation of a “wave of loan losses” later. Those three are...more

Hogan Lovells

COVID-19 – Real Estate Tax Issues in Europe

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There are huge challenges for the real estate sector in Europe in the current environment, with tenants looking to re-negotiate leases or unable to pay their rents, property valuations looking very uncertain, affecting...more

Robins Kaplan LLP

Financial Daily Dose 2.19.2020 | Top Story: Arguments Begin Regarding Facebook’s 2010 Tax Bill

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On Tuesday, a U.S. federal tax court began hearing arguments regarding Facebook’s 2010 tax bill. The IRS valued Facebook at $13.8 billion, while Facebook reported only $6.5 billion. The final tally could potentially cost...more

Morgan Lewis

EU Adds Cayman Islands to Tax 'Blacklist'

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The European Union has updated its list of non-cooperative tax jurisdictions to include the Cayman Islands. This addition could have certain repercussions for fund managers, sponsors, and investors operating through the...more

Orrick, Herrington & Sutcliffe LLP

Appalti (E Non Solo…): Nuovi Oneri Per Il Committente

Il Decreto Legge 26 ottobre 2019, n. 124 (cosiddetto «Decreto Fiscale») – convertito, con modificazioni, dalla legge 19 dicembre 2019, n. 157 – ha introdotto nuovi oneri a capo del committente che affidi a soggetti terzi il...more

Robins Kaplan LLP

Financial Daily Dose 2.3.2020 | Top Story: Boeing’s 737 MAX Aircraft Face Continued Problems

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Boeing Co.’s 737 MAX aircraft face continued problems from “potentially hazardous wiring.” European regulators want the manufacturer to relocate some of the wiring to prevent “potential short circuit[s], which in a worst-case...more

Hogan Lovells

The new Digital Service Tax has entered into force in Italy

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With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into force, being effective as of 1...more

Hogan Lovells

French legal and regulatory update - July/August 2019

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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 for April 2018. ...more

McDermott Will & Emery

[Event] 2019 Tax In The City®: Seattle - October 24th, Seattle, WA

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We invite you to join us for a discussion on current tax issues including: • Judicial deference and potential impact on TCJA audits • Developments and planning considerations for intangible assets o US tax...more

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