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IRS issues favorable guidance on tax credits for wind and other renewable electric generation developers

Hogan Lovells
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USA
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May 23 2013

The Internal Revenue Service has issued highly anticipated guidance in the form of Notice 2013-29, providing guidelines and a safe harbor to

Consideration received for the surrender of a right to acquire shares under section 8c

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 17 2013

The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation

Allowances under section 11(e) assets forming part of a sale and leaseback arrangement

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 17 2013

The South African Revenue Service (SARS) issued Binding Private Ruling 145 (ruling) on 8 May 2013. The ruling deals with the tax treatment of assets

Confirmation of boost for clinical trials

Griffith Hack
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Australia
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May 17 2013

The recent Australian Federal Budget has continued to highlight the importance of clinical trials in Australia, with the confirmation of a

Cloud taxability

Coelho Ribeiro e Associados
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European Union, Portugal, USA
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May 17 2013

The main concern for cloud providers as potential tax payers in user countries, such as Portugal, is to assess their business taxability in a given

Residential premises and commercial residential premises - ATO releases final GST rulings

Norton Rose Australia
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Australia
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May 16 2013

On 19 December 2012 the Commissioner of Taxation (Commissioner) released the long awaited final GST ruling on residential premises (RP) and commercial

Personal tax measures

Gilbert + Tobin
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United Kingdom
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May 16 2013

The Government has announced that it will scrap the NMETO. The Government previously tightened the NMETO (as part of measures in the 2012-13 Budget

IRS to increase worker classifications cases referred by States

McGuireWoods LLP
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USA
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May 16 2013

Under memoranda of understanding (MOUs) that IRS has with 37 states, IRS and state workforce agencies (SWAs) are permitted to: (1) exchange audit

United Kingdom Supreme Court rules on setting aside trustee decisions

Dentons
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United Kingdom
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May 16 2013

In a historic judgment, a special seven member Supreme Court has clarified two grounds on which the courts may set aside trustee decisions. These

Luxembourg real estate - unregulated investment structures

Ogier
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Luxembourg
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May 16 2013

Luxembourg today is one of the leading jurisdictions for the domiciling of international investment structures and 2012 confirmed its position as a

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Search results

IRS issues favorable guidance on tax credits for wind and other renewable electric generation developers

Consideration received for the surrender of a right to acquire shares under section 8c

Allowances under section 11(e) assets forming part of a sale and leaseback arrangement

Confirmation of boost for clinical trials

Cloud taxability

Residential premises and commercial residential premises - ATO releases final GST rulings

Personal tax measures

IRS to increase worker classifications cases referred by States

United Kingdom Supreme Court rules on setting aside trustee decisions

Luxembourg real estate - unregulated investment structures

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