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Employees Working Abroad

What are the legal issues for employers to consider? During the pandemic, many employers have been dealing with requests from employees to work abroad. With the move to remote working, employees have asked to work from...more

COVID-19: Tax measures announced by Governments in France, Germany, United Kingdom and United States

Based on the information available as of today, please find below an update regarding the exceptional tax measures implemented in France, Germany, United-Kingdom and United-States to support companies and business in the...more

Capital Gains Tax (CGT) payable by non-UK resident investors on direct and indirect disposals of UK commercial real estate

Non-UK resident investors (Investor) usually acquire UK commercial real estate (UK Property) through non-UK resident companies, for example Jersey limited liability companies. A typical holding structure put in place by an...more

The USPTO Shutdown: Causes and Implications

How a USPTO Shutdown Will Affect PTAB Litigation and Prosecution Matters & Strategies - The government shutdown began December 22, 2018, but the United States Patent and Trademark Office (USPTO) and district and appeals...more

EU “Black Lists” Bahrain and UAE as Non - Cooperative Jurisdiction for Tax Purposes

On 5 December 2017, the Economic and Financial Affairs Council (ECOFIN) determined a list of 17 non-cooperative jurisdictions, which included Bahrain and the United Arab Emirates (UAE). This list was established based on...more

U.K. Is to Tax Gains Made by Non-Residents on Commercial and Residential Real Estate and Introduce Corporation Tax for Certain...

The U.K. has announced that, from April 2019, tax will be charged on gains made by non-residents on disposals of all types of UK real estate, extending existing rules that apply only to residential property. The proposals,...more

Amazon and Apple Issued Rulings from the European Commission

The EC concludes that Luxembourg provided illegal tax benefits to Amazon of €250 million and refers Ireland to the European Court for failure to recover illegal tax benefits from Apple of €13 billion - On 4 October 2017,...more

A Guide to UK Tax on Commercial Real Estate: Non-Residents

1. Introduction - This client alert provides a summary of key UK tax considerations when a nonresident invests into UK commercial real estate. There are a number of holding structures for investment into UK real estate...more

Brexit: It’s Finally Official After nine months of discussion and debate, Article 50 has been triggered

Nine months after a majority of the United Kingdom’s electorate voted to leave the European Union (EU) in the referendum of 23 June, 2016, the country’s government has today (29 March, 2017) formally notified the European...more

Brexit: UK Government Publishes EU Exit Plan - Official policy document outlines agenda on laws, workers’ rights, trade and free...

The UK Government published its long-awaited official policy document on Brexit – the UK’s withdrawal from the European Union (EU) – on 2 February, 2017, which outlined many of its goals for the Brexit process. The...more

Digesting the €13 Billion Apple-EU Tax Ruling

King & Spalding experts assess what international businesses need to be aware of following the EC's ruling on State Aid in the Apple case - Partners in King & Spalding’s tax department have shared their perspectives and...more

EU tax ruling levies €13 billion state aid penalty on Apple

On 30 August 2016, Ireland was ordered by the EC to recover up to €13 billion from Apple on the basis that tax arrangements implemented between Apple and Ireland, originally in 1991, amounted to the provision of unlawful tax...more

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