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Results: 1-10 of 23

Brazil - software developers exempted from industrial products tax

  • Baker & McKenzie
  • -
  • Brazil
  • -
  • July 15 2013

The Brazilian IRS's 9th Regional Office (which comprises the states of Parana and Santa Catarina) has recently decided that software developers and

Provision of an iPad

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • January 28 2013

The distinction between a communication device and a computer is relevant for tax purposes due to the different conditions for tax exempt allowances

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

EMEA legal insights bulletin

  • Baker & McKenzie
  • -
  • Africa, European Union, Middle East
  • -
  • June 11 2013

The EMEA Legal Insights Bulletin is a quarterly journal that summarises and explains case laws and regulatory changes at both regional and local

Global equity matrix - May 2014

  • Baker & McKenzie
  • -
  • Global
  • -
  • May 15 2014

Tax on spread at exercise. Generally, no tax at sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A

ITT on enterprise and occupational annuities can now be deferred

  • Baker & McKenzie
  • -
  • China
  • -
  • January 29 2014

On 6 December 2013, the MOF, the SAT and the Ministry of Human Resources and Social Security ("MOHRSS") jointly issued the Notice on Certain Issues

Social security contributions for IT companies reduced

  • Baker & McKenzie
  • -
  • Brazil
  • -
  • October 14 2009

On 21 August 2009, the President of Brazil ratified a new decree creating tax benefits including reductions in the social security contributions paid by companies that provide information technology (IT) services or communications and IT services, including systems and software development, programming, data processing, software licensing, consulting, and maintenance and support services

Brazilian IRS changes ordinance about sensitive data

  • Baker & McKenzie
  • -
  • Brazil
  • -
  • February 9 2011

The Brazilian IRS published ordinance 2.166 amending the ordinance which regulated its internal proceedings for access to confidential tax data

Mandatory electronic communications with the Spanish Tax Agency starting 1 January 2011

  • Baker & McKenzie
  • -
  • Spain
  • -
  • February 18 2011

Under the Royal Decree 13632010 of October 29, 2010, certain entities will be required to receive communications and notices from the Spanish Tax Agency through electronic means

On 1 January 2015, companies will most likely be required to store and process personal data of Russian citizens on Russian Territory

  • Baker & McKenzie
  • -
  • Russia
  • -
  • September 30 2014

On 21 July 2014, Russia adopted Federal Law No. 242-FZ (the “Law”), which created an obligation for all companies that collect and process personal