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Results: 1-10 of 35

VAT treatment of banking services: the Deutsche Bank case

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 29 2013

Following the Court of Justice of the European Union's judgment on the "Deutsche Bank" case, the German Federal Finance Court decided that the

Participation exemption for portfolio dividends abolished

  • Baker & McKenzie
  • -
  • European Union, Germany
  • -
  • March 27 2013

As a reaction to a decision of the European Court of Justice of 2011, the German legislature abolished the participation exemption for portfolio

New tax on securities sales

  • Baker & McKenzie
  • -
  • Ukraine
  • -
  • January 21 2013

Starting 1 January 2013, a new special tax (the "Tax") applies to the sale of Ukrainian securities. In particular, the Tax is applicable to the

Recent developments for the third quarter 2012

  • Baker & McKenzie
  • -
  • Australia, China, European Union, France, Israel, Italy, Japan, Latvia, Singapore, Taiwan, United Kingdom, USA
  • -
  • January 8 2013

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York. Attorneys in the GES practice group work

Individual income tax policy on dividend income from listed companies

  • Baker & McKenzie
  • -
  • China
  • -
  • November 30 2012

The MOF and the SAT issued Cai Shui 2012 No. 85 on 16 November 2012 to encourage long-term holding of listed company shares by individual investors

Recent developments for the second quarter 2012

  • Baker & McKenzie
  • -
  • Argentina, Belgium, China, European Union, France, India, Ireland, Israel, Japan, Malaysia, United Kingdom, USA
  • -
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

Miscellaneous

  • Baker & McKenzie
  • -
  • France
  • -
  • August 14 2012

The Parliament passed a number of measures merely to increase revenue

IRS allows Section 338(g) election when foreign securities compliance decreased ownership below 80

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 19 2012

In a PLR issued on April 20, 2012, the IRS has ruled that an affiliated group could make a Code Section 338(g) election despite owning less than 80 of a foreign target when the decreased ownership resulted from compliance with the foreign country’s securities laws

First quarter 2012 the trends

  • Baker & McKenzie
  • -
  • Global
  • -
  • June 12 2012

Throughout the first quarter of 2012 we have seen signs of both economic growth and challenges

New legislation affecting Irish social tax liability for equity awards

  • Baker & McKenzie
  • -
  • Ireland
  • -
  • May 22 2012

On May 1, 2012, the Irish Parliament passed further legislation (the Social Welfare and Pensions Act 2012) amending the social insurance treatment for stock options, stock purchase rights, restricted stock units and other share-based remuneration in Ireland, as set forth below

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