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Results: 1-10 of 4,923

New securities law exemptions and guidance for employee incentive plans in Australia

  • Baker & McKenzie
  • -
  • Australia
  • -
  • November 24 2014

RSUs and Similar Awards Now Covered by Class Order Exemptions On October 31, 2014, the Australian Securities and Investment Commission (ASIC) issued

Australia - China Free Trade Agreement

  • Baker & McKenzie
  • -
  • Australia, China
  • -
  • November 21 2014

This week the Australian Government and China executed a Declaration of Intent for a Free Trade Agreement (FTA) between the two countries. The

Supreme Court of Canada confirms pregnant employees are entitled to two periods of “top up”

  • Baker & McKenzie
  • -
  • Canada
  • -
  • November 20 2014

On November 14, 2014, the Supreme Court of Canada issued a three sentence decision that has important implications for Canadian employers who provide

French real estate investment: amendment to treaty with Luxembourg creates shock waves!

  • Baker & McKenzie
  • -
  • France, Luxembourg
  • -
  • November 18 2014

New protocol will end tax-free sales of French real estate for foreign investors using Luxembourg holding companies. The Fourth Amendment to the

Deduction refused for stock option-related cost recharged by a foreign parent company to its Belgian subsidiary

  • Baker & McKenzie
  • -
  • Belgium
  • -
  • November 18 2014

The Brussels Court of Appeal has upheld a controversial decision to deny a Belgian subsidiary a deduction for stock option costs recharged by its

Spanish Tax Office clarifies anti-abuse rule applicable to dividend distributions benefiting from the EU Parent Subsidiary Directive

  • Baker & McKenzie
  • -
  • European Union, Spain
  • -
  • November 18 2014

A recent binding tax ruling recognised that the historical background of a multinational group is a key factor in considering whether a non-EU

Beneficial ownership not affected by earn-out obligation

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

Consortium relief was still available even though a shareholder was contractually obliged to pay on to the seller under an earn-out any amounts it

IP tax regimes to be abolished and replaced by new "nexus"- based regimes

  • Baker & McKenzie
  • -
  • Germany, United Kingdom
  • -
  • November 18 2014

On 11 November 2014, the UK and Germany made a joint announcement about a proposal they had developed to address some of the concerns raised over the

Parliament introduces a defense tax

  • Baker & McKenzie
  • -
  • Ukraine
  • -
  • November 18 2014

Ukraine introduces a levy on large enterprises and on individuals in order to fund its defense needs. On 31 July 2014, Verkhovna Rada (Parliament

Trademark royalties: French tax administration fails to prove indirect transfer of profits abroad

  • Baker & McKenzie
  • -
  • France
  • -
  • November 18 2014

Non-profitable exploitation of a brand does not necessarily mean that it lacks use value. The company Aquarel Europe (now known as Nestlé