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Corporate Taxes European Economic Area (EEA) European Union

A&O Shearman

Italian 2024 budget law - Allen & Overy

A&O Shearman on

The Budget Law extends the applicability of the Italian participation exemption regime (Italian PEX) to companies and trade entities which are resident in an EU or EEA member State (that allows an adequate exchange of...more

McDermott Will & Emery

New From January 2024 | Participation Exemption for European Corporations on Disposal of Shareholdings

McDermott Will & Emery on

The Italian government recently approved a draft 2024 budget law which provides for the extension of the domestic participation exemption regime on disposal of shareholdings (PEX) to those non-resident corporations that: (i)...more

International Lawyers Network

Establishing a Business Entity in Estonia (Updated)

1. Types of business entities - The most common types of companies in Estonia are the public limited liability company ("AS") and the private limited liability company ("OÜ"). The OÜ may be compared to a closed...more

International Lawyers Network

Establishing A Business Entity In The Czech Republic (Updated)

ESTABLISHING A BUSINESS ENTITY IN THE CZECH REPUBLIC - 1. Types of business entities - Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company -...more

Hogan Lovells

Impact of the new Spanish CFC rules on controlled foreign holding companies

Hogan Lovells on

The new Spanish Controlled Foreign Company rules might have a major impact on non-resident holding companies, and particularly those resident in a country outside the EU and the EEA due to the controversial (and, in our view,...more

International Lawyers Network

Establishing A Business Entity In Latvia (Updated)

1. Types of Business Entities - Foreign investors may choose from the types of business entities: - Limited liability company - Joint stock company - Individual merchant - General partnership - Limited...more

International Lawyers Network

Establishing A Business Entity In Czech Republic (Updated)

1. Types of business entities Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company - Limited liability partnership - General partnership -...more

International Lawyers Network

Establishing A Business Entity In Czech Republic (Updated)

1. Types of business entities - Investors may choose from the following forms of corporate structure: • Limited liability company • Joint-stock company • Limited liability partnership • General partnership •...more

International Lawyers Network

Establishing A Business Entity In Latvia

1. Types of Business Entities - Foreign investors may choose from the types of business entities: • Limited liability company • Joint stock company • Individual merchant • General partnership • Limited liability...more

International Lawyers Network

Establishing A Business Entity In Austria

1. Introduction - In Austria, any national citizen or foreign national is, in principle, allowed to establish a business. A company is defined as a partnership of at least two persons (exceptions for limited liability...more

Katten Muchin Rosenman LLP

What Does Brexit Mean for UK Tax?

Once the formal procedure under Article 50 of the Lisbon Treaty is initiated by the United Kingdom, the government will negotiate the terms of its exit from the European Union. Whilst we must accept that this is a period of...more

Dechert LLP

Brexit – The UK and International Tax Consequences

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

Skadden, Arps, Slate, Meagher & Flom LLP

"Insights: Brexit"

On June 23, the UK electorate took the historic decision to leave the European Union, a process that has never been undertaken by any member state. While the vote itself does not trigger the process of exit from a legal...more

Akin Gump Strauss Hauer & Feld LLP

Brexit: EU Later!

The UK vote to Brexit has material economic, financial, commercial, political, legal and social implications. Once the UK government has formally notified the European Council of its citizens’ decision to leave the EU, the UK...more

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