The latest issue of CMS's regular tax newsletter is now available in English as well as in French. These can be downloaded in English and French as pdf files; alternatively, please contact us (as shown below) to receive a hard copy.

Highlights from the current issue:

  • The Cartesio case: a new approach to transferring a company's seat – with comments by Daniel Gutmann as well as reflections from 11 European jurisdictions. We evaluate the potential impact of the ECJ's judgment on a European level, and examine the tax implications of transferring a seat in various European countries, with particular regard to potential exit tax obligations
  • Recent tax law developments in 15 jurisdictions across Europe and elsewhere. Read about Switzerland's struggle to maintain its regime of banking secrecy, and about a proposal in the Netherlands to treat interest from related parties as tax exempt income

This article was written for Law-Now, CMS Cameron McKenna's free online information service. To register for Law-Now, please go to www.law-now.com/law-now/mondaq

Law-Now information is for general purposes and guidance only. The information and opinions expressed in all Law-Now articles are not necessarily comprehensive and do not purport to give professional or legal advice. All Law-Now information relates to circumstances prevailing at the date of its original publication and may not have been updated to reflect subsequent developments.

The original publication date for this article was 03/06/2009.