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SCC denies leave to appeal in break fee case

Thorsteinssons LLP
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Canada
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May 6 2013

In Morguard Corporation v. The Queen, the Federal Court of Appeal (FCA) upheld a Tax Court decision that a "break fee" received by a parent company

Indirect shareholder contributions in conjunction with corporate reorganisations handle with care!

Schoenherr
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Austria, European Union
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May 6 2013

Considering the rather strict view taken by the Austrian tax courts in recent deci-sions regarding capital contribution tax on indirect shareholder

VAT on company acquisition costs the BAA case

Wragge & Co LLP
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United Kingdom
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April 9 2013

The recent Court of Appeal (CA) judgment in BAA Ltd v HMRC 2013 EWCA Civ 112 has emphasised the importance of considering VAT recovery on advisers'

A summary of major developments in key areas

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

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

Consortium relief: ECJ judgment in C-1811 Philips Electronics UK Limited

Dorsey & Whitney LLP
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European Union, United Kingdom
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September 6 2012

The UK taxpayer had made various consortium claims for group relief in its tax returns, in respect of losses incurred by the UK branch of a Dutch joint venture company forming part of the same group

BAA’s appeal against denial of input VAT recovery on bid costs dismissed

RPC
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United Kingdom
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March 28 2013

The Court of Appeal has dismissed BAA's appeal against the Upper Tribunal's decision in BAA Limited v HMRC 2013 EWCA Civ 112, that VAT input tax on

Doing business in Israel

Rodyk & Davidson LLP
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Israel, Singapore
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April 13 2012

The State of Israel is a Western-style modern democracy in the Middle East located along the eastern shore of the Mediterranean Sea

What matters: A review of 2011 and 2012

Kramer Levin Naftalis & Frankel LLP
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USA
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April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

Imputation des pertes à l’étranger : la jurisprudence Marks & Spencer a survécu !

Landwell
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European Union
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February 26 2013

Dans une décision A Oy, aff. C-12311 du 21 février 2013 la Cour de Justice de l'Union européenne, confirme sa position

A Oy C-12311 cross border loss relief

Dorsey & Whitney LLP
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European Union, Finland, Sweden
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February 22 2013

The judgment in A Oy (C-12311) was delivered on 21st February. The CJEU has expressly affirmed and applied the case law in Marks & Spencer

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Search results

SCC denies leave to appeal in break fee case

Indirect shareholder contributions in conjunction with corporate reorganisations handle with care!

VAT on company acquisition costs the BAA case

A summary of major developments in key areas

Consortium relief: ECJ judgment in C-1811 Philips Electronics UK Limited

BAA’s appeal against denial of input VAT recovery on bid costs dismissed

Doing business in Israel

What matters: A review of 2011 and 2012

Imputation des pertes à l’étranger : la jurisprudence Marks & Spencer a survécu !

A Oy C-12311 cross border loss relief

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