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No recovery for VAT on takeover deal fees
- Baker & McKenzie
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- United Kingdom
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- March 29 2013
The UK Court of Appeal has held in the case of BAA plc that VAT on a holding company's deal fees for acquiring target company shares is not
Aviation transactions
- Mason Hayes & Curran
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- Ireland
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- March 13 2013
The Irish Government acknowledges the key role Ireland's taxation system plays in ensuring that Ireland remains one of the leading jurisdiction for
Delivery of an aircraft in the UK: not quite such a piece of VAT cake?
- Jones Day
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- United Kingdom
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- February 25 2013
Historically, the UK has been a very convenient place in which to take delivery of an aircraft. Over the last couple of years, however, changes to
The European Commission's new horizons for aviationthe German airlines' perspective
- Jones Day
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- European Union, Germany
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- February 25 2013
On September 27, 2012, European Commission Vice President Siim Kallas presented the EU Commission's analysis paper on the EU External Aviation Policy
Are best endeavours taxable supplies? The High Court says yes
- Corrs Chambers Westgarth
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- Australia
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- February 6 2013
The High Court of Australia has held that GST is payable by an airline on the sale of a plane ticket even if the customer does not turn up for the
The issues 2013: upcoming legal topics in the Czech Republic
- CMS Cameron McKenna
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- Czech Republic
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- February 1 2013
The adoption of the new Civil Code and the Act on Corporations, effective as of 1 January 2014, is a step of great importance for the Czech law. There
China aviation finance market on the rise a look back at 2012
- King & Wood Mallesons
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- China
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- January 10 2013
2012 has witnessed another year of growing demand and strong deal flows in the Chinese aviation market. By year end, more than 350 new aircraft will
American Taxpayer Relief Act of 2012 extends bonus depreciation for aircraft
- Sullivan & Worcester LLP
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- USA
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- January 7 2013
As part of the American Taxpayer Relief Act of 2012 -- the legislation that was the product of the "fiscal cliff" negotiations in Washington -- Congress
American Taxpayer Relief Act of 2012
- Barnes & Thornburg LLP
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- USA
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- January 3 2013
The American Taxpayer Relief Act of 2012 (fiscal cliff legislation) provides for an extension of 50 percent bonus depreciation through the end of 2013
Aviation law alert - federal excise tax adjustments
- Barnes & Thornburg LLP
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- USA
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- December 28 2012
Inflation adjustments to Federal Excise Tax (FET) rates were published by the IRS. Beginning Jan. 1, 2013 the rates are: Percentage Tax
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