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Financial services legislative and regulatory update
- Mintz Levin Cohn Ferris Glovsky and Popeo PC
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- USA
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- May 13 2013
What had been a relatively quiet week, where until Friday it seemed like the biggest news was that Treasury Secretary Jack Lew was working on his
California court finds securitization entities subject to California income tax
- Reed Smith LLP
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- USA
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- May 13 2013
A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax
New proposals on recharacterisation of hybrid debt instruments
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- May 3 2013
National Treasury (Treasury) and the South African Revenue Service (SARS) recently released certain proposed limitations on excessive interest
STC credits and new binding class ruling
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- May 3 2013
The Dividends Tax regime was implemented just over a year ago on 1 April 2012. As part of the transitional arrangements from Secondary Tax on
Top five traps for the unwary in spin-offs
- McDermott Will & Emery
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- USA
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- April 29 2013
A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller
UK raises legal challenge against FTT
- Dentons
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- European Union
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- April 26 2013
The UK Government has initiated proceedings before the Court of Justice of the European Union against the Financial Transactions Tax (FTT). The
Court of Justice rules on outsourced investment advisory services
- RPC
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- European Union, Germany
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- April 25 2013
The CJEU has given judgment in the case of GfBk Gesellschaft fur Borsenkommunikation 3 on the applicability of the fund management exemption in
New legal provisions of the French Finance Act 2013
- Jones Day
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- France
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- April 25 2013
The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of
Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs
- RPC
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- European Union, United Kingdom
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- April 25 2013
The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for
Comparison table of Luxembourg investment vehicles
- Chevalier & Sciales
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- Luxembourg
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- April 24 2013
The purpose of this investment memorandum is to provide an overview of the investment vehicles (i.e. regulated, lightly regulated and unregulated
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