A digital services tax for "tech giants", additional conditions for Entrepreneurs' Relief, amendments to the loss relief rules, and a host of tax-avoidance measures
With
Alex Cao,
Craig I. Celniker,
Champ Charernthamanont,
Nick Davies,
Gordon Milner,
Jake Robson,
Shirin Tang,
Pamela Usukumah
Morrison & Foerster is advising JT Group on its acquisition of the tobacco business of Akij Group ("Akij") for a total of BDT 124.3 billion (approximately USD 1.476 billion).
With
Mercedes Samavi
Since 2015, the European Union has been gradually implementing a series of reforms designed to create a Digital Single Market across the EU.
With
Sonia Girgis,
Dom Rothbarth
The UK Double Tax Treaty Passport ("DTTP") scheme has recently been extended by HM Revenue & Customs ("HMRC") to allow both non-corporate borrowers and lenders to enjoy the benefits of the scheme.
With
Jens-Uwe Hinder
Inbound investment structures seeking to acquire a German or UK corporation should take into account the potential taxation of both the local entity and the shareholder.
With
Sonia Girgis
On 4 December, George Osborne in his Autumn Statement, announced a new UK withholding tax exemption for interest payments on UK private placements.
With
Sonia Girgis,
David Goett,
Peter Green,
Thomas Humphreys,
Jeremy Jennings-Mares,
Anna Pinedo,
Remmelt Reigersman
In September 2011, the European Commission initially proposed that a financial transaction tax ("FTT") be implemented by all 27 EU Member States.
With
Alistair Maughan
Beginning on 1 April 2013, the UK Government will reduce the rate of corporation tax payable in the UK on profits arising from patents and some other forms of intellectual property ("IP").
With
Sonia Girgis,
Peter Green,
Thomas Humphreys,
Jeremy Jennings-Mares,
Anna Pinedo
The Basel III rules which have now been finalised by the Basel Committee on Banking Supervision will have a significant impact on the amount of capital required to be held by banks and the nature of such capital.
With
Sonia Girgis
On 1 September 2010, the new Double Taxation Treaty Passport ("DTTP") scheme became operative. According to Her Majesty’s Revenue & Customs ("HMRC") the new scheme will result in expedited treaty clearances and will provide a simpler and more efficient method of paying interest to overseas lenders, which has been sought after by businesses as an alternative to the present certified claim procedure for some time.
With
Peter Green
On 9 December 2009, the UK Government announced the introduction of a new one-off 50% Bank Payroll Tax (BPT) that will be payable by a bank on the amount of a bonus to which a banking employee is entitled.
With
Sonia Girgis
HM Revenue & Customs has announced the abolition of the 1.5% Stamp Duty Reserve Tax (SDRT) on the entry of UK shares and some types of debt securities into certain clearing systems.
Based on Mondaq users readership, this author is ranked as Very Popular in United States for the topics, user groups and industry sectors listed below:
Position
CFO/FD, Inhouse Accountant, Treasurer* Rankings are based on analysis of the last 12 months of Mondaq readership data across more than 25,000 contributing authors. To be ranked ‘Very Popular’ an author must be in the top 20% of results within the selected criteria.
