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CMS international guide to pensions

  • CMS Cameron McKenna
  • -
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Czech Republic, France, Germany, Hungary, Italy, Netherlands, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Spain, Switzerland, Ukraine, United Kingdom
  • -
  • November 20 2014

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to

HMRC's application for security for costs refused

  • RPC
  • -
  • United Kingdom
  • -
  • November 19 2014

The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a

The UK emerges as a competitive holding company regime

  • Kaye Scholer LLP
  • -
  • United Kingdom
  • -
  • November 19 2014

UK and multinational enterprises are starting to consider (re)organising themselves under a UK holding company for their global operations, rather

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

What is a main object?

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

For the first time in over 10 years, the Court of Appeal has ruled on a "main object" test in UK tax legislation and whether it applied to deny a

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

The FCA’s, PRA’s and HMRC’s agreement on improved information & technical assistance sharing

  • Kingsley Napley
  • -
  • United Kingdom
  • -
  • November 18 2014

The Financial Conduct Authority (FCA), the Prudential Regulation Authority (PRA) (collectively "The Regulators") and HM Revenue and Customs (HMRC

HMRC hits professional service firms with growing number of legal notices in the last year

  • RPC
  • -
  • United Kingdom
  • -
  • November 17 2014

Over 1,500 legal notices issued requiring the release of documents and the provision of information on tax investigation targets Creates a legal

Moving on changes to the taxation of shares for internationally mobile employees

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • November 17 2014

For employees that move from country to country, the taxation of benefits in the form of shares is different from the way in which other types of

Should responsible tax planning matter to your pension fund manager?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • November 14 2014

What are the key questions you ask yourself when deliberating which pension fund basket to put some (or all) of your eggs in? Of course, for many