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Results: 1-10 of 14

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

EU foreign directors of Belgian companies no longer irrebuttably presumed to pursue a professional activity in Belgium as self-employed persons

  • McGuireWoods LLP
  • -
  • Belgium, European Union
  • -
  • October 31 2012

According to article 3(1) of the Belgian Royal Decree No. 38 of 27 July 1967 on the application of the social security scheme for self-employed persons, agents of a company or association liable to pay Belgian corporation tax or Belgian tax on non-residents are irrebuttably presumed to pursue a professional activity in Belgium as self-employed persons

The "supply of staff" does not only cover employed persons but also self-employed persons

  • Baker & McKenzie
  • -
  • European Union, Germany
  • -
  • April 26 2012

On 26 January 2012, the Court of Justice delivered its judgement in case C-21810 ADV Allround

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

VAT’s a sacrifice employers may have to make

  • Squire Sanders Hammonds
  • -
  • European Union, United Kingdom
  • -
  • November 9 2011

We reported in our August 2010 Review (please click here) that the European Court of Justice had ruled in Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs Case C-4009 that employers would have to account for VAT on retail vouchers provided to their employees under salary sacrifice arrangements because the supply of vouchers is treated as the supply of services to the employees for VAT purposes

International regulatory update 19-23 September 2011

  • Clifford Chance LLP
  • -
  • European Union, France, Germany, Japan, Libya, Netherlands, Poland, United Kingdom
  • -
  • September 28 2011

The Comisión Nacional del Mercado de Valores (National Securities Market Commission) (CNMV) has published an updated set of FAQs in relation to its temporary measure on net short positions

EU political update 11 - 15 July 2011

  • Clifford Chance LLP
  • -
  • European Union
  • -
  • July 11 2011

On 6 July 2011, the Commission presented a proposal aiming to provide a longterm solution to the cost associated with using mobile devices while travelling throughout the EU

Tax: VAT charge on retail vouchers

  • Herbert Smith Freehills LLP
  • -
  • European Union
  • -
  • October 1 2010

The European Court of Justice has ruled that part payment of salary to employees in the form of retail vouchers is a taxable supply for VAT purposes

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