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French Legal And Regulatory Update - May 2019
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
European Union
10 Jul 2019
2
Upstream Guarantees And Security By Foreign Subsidiaries Of A U.S. Corporate Borrower May Now Be Available Without Adverse U.S. Federal Income Tax Consequences To The U.S. Parent
Prior to the issuance of the final regulations described below, under Section 956 of the Internal Revenue Code of 1986 and its related Treasury Regulations, for U.S. tax purposes,
United States
24 Jun 2019
3
Secondary Transactions: ECI Withholding Amount And Partnership Liabilities
Proposed regulations have recently been issued by the U.S. Internal Revenue Services (IRS) under a withholding provision of U.S. tax law
United States
13 Jun 2019
4
HMRC Guidance On NICs On Termination Payments
The government announced in 2016 that it intended to align the income tax and NICs treatment of termination payments.
UK
28 May 2019
5
Expected Changes To Environmental Taxes
In the National Budget Speech delivered on 20 February 2019, it was announced that National Treasury will publish a draft Environmental Fiscal Reform Policy Paper in 2019.
South Africa
25 Apr 2019
6
Monetary Authority Of Singapore Launches Sustainability Bond Grant Scheme
On 26 February 2019 the Monetary Authority of Singapore (MAS) announced the expansion of its Green Bond Grant Scheme to include social and sustainability bonds, and renamed the framework the Sustainability Bond Grant Scheme.
Singapore
17 Apr 2019
7
Why Are Investors Looking To Qualified Opportunity Funds For U.S. Real Estate Investment Opportunities?
Babak Nikravesh describes how the new Opportunity Zone program offers real estate investors significant tax incentives to invest in economically distressed areas within the United States
Belgium
9 Apr 2019
8
The 2019 Budget And Proposed Tax Changes
Taxpayers have been identified as abusing the newly introduced amendments in 2018.
South Africa
2 Apr 2019
9
Consulting On Reforming The Off-Payroll Working Rules
There have, however, been long-held concerns about non-compliance with the rules by intermediaries.
UK
29 Mar 2019
10
Extraordinary Profits Created Under Restructurings According To German Law – To Be Exempt Or Not To Be Exempt, That Is The Question!
Recently the German legislature passed a new law, exempting extraordinary profits created by the waiver of claims under restructurings from income tax liability.
Germany
29 Nov 2018
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