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ATAD III: Is the tide turning on shell companies?

The European Commission (the "Commission") published a draft Directive on 22 December 2021, known as the anti-tax avoidance Directive III ("ATAD III"), aimed at preventing the use of shell companies for tax evasion and...more

Top considerations –EMEA Tax trends impacting Private Equity Real Estate in 2021

White & Case has advised a large number of high-profile international clients on cutting-edge, cross-border and domestic private equity real estate deals, providing valuable strategic tax insight to a broad range of investors...more

Taxation of Asset Holding Companies – A New Regime

Draft legislation for Finance Bill 2022 (the "Bill") was published on 20 July 2021. One of the main pieces of draft legislation included in the Bill is the introduction of a new tax regime for asset holding companies (the...more

Help for Fast Growth Companies in the UK’s 2021 Budget

In response to an unprecedented year of pandemic and economic crisis, the Chancellor Rishi Sunak delivered a Budget to offer continued support to the economy and an early view of what he believes the post-pandemic and...more

Understanding Tax: EU tax challenges for cross border investing and financing

This article is produced by our European Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the international tax environment. The last...more

Understanding Tax: The true value of UK tax losses

This article is produced by our London Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the UK's tax code. The true value of UK tax...more

4/29/2020  /  Tax Code , Tax Losses , Tax Planning , UK

Understanding Tax: The UK tax opportunities for corporate and fintech startups

This article is produced by our UK Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the UK and international tax environment. Fintech...more

Understanding Tax: The UK as a holding and investment company jurisdiction

This article is produced by our London Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the UK's tax code. The UK as a holding and...more

Understanding Tax: Opportunities arising from the new UK Hybrid Capital Instruments Regime

This article is produced by our London Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the UK's tax code. Opportunities arising from...more

UK Budget 2020 - 5 key measures

Compounding the Bank of England’s decision to slash interest rates to 0.25%, the UK Government sent a message loud and clear today that it is braced - yet prepared - for the potentially devastating (but temporary) impact of...more

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