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Results: 1-10 of 5,451

Minister of National Revenue commences tax proceedings against generic drug manufacturers

  • Norton Rose Fulbright LLP
  • -
  • Canada
  • -
  • October 31 2014

On October 23, 2014, the Minister of National Revenue (the Minister) filed Notices of Application in the Federal Court against a number of generic

Barcelona Commercial Court No. 9 ruling of September 8, 2014: classification of the remaining credit after the cancelation of a second- ranking mortgage through an assignment in lieu of payment (dación en pago) in respect of the creditor of the first mortgage

  • Cuatrecasas Gonçalves Pereira
  • -
  • Spain
  • -
  • October 31 2014

The remaining credit after the cancelation of its guarantee through an assignment in lieu of payment (dación en pago) in favor of a creditor with a

The Tax Court in VisionMonitor Software, LLC, found common sense way to waive accuracy related penalties based on a reasonable reliance in a partnership context

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 30 2014

In VisionMonitor Software, LLC v. CIR, T.C. Memo 2014-182, the Tax Court faced another taxpayer’s attempt to create basis in a partnership interest

Leave must be obtained from the Superior Court before issuing a notice of assessment after a bankruptcy

  • Langlois Kronstrom Desjardins LLP
  • -
  • Canada
  • -
  • October 30 2014

On October 21, 2014, the Court of Appeal of Quebec rendered an important judgment in the matter of the bankruptcy of Sylvain Girard

RK business insights October 2014

  • Russell Kennedy
  • -
  • Australia
  • -
  • October 29 2014

On 22 September 2014, the Competition Policy Review Panel released its draft report which, among other things, sets out recommendations to reform and

GMAC's strategy for limiting VAT payments is lawful

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 29 2014

The decision of the ECJ in the GMAC case represents a comprehensive win for the taxpayer. Although many accounts of the decision have focused upon

Passing the right to reclaim: Robert Cross v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • October 29 2014

In Robert Cross v HMRC the FTT concluded that on the transfer of a business as a going concern (TOGC), the right to reclaim overpaid output tax

As chance wouldn’t have it HMRC v Sportech & Ors

  • RPC
  • -
  • United Kingdom
  • -
  • October 29 2014

The Upper Tribunal (UT) has considered the same picture scrutinised by the First-tier Tribunal (FTT) in March 2013, but has placed its metaphorical

Recent employee benefit developments

  • Thompson Coburn LLP
  • -
  • USA
  • -
  • October 28 2014

On September 18, 2014, the Internal Revenue Service issued Notice 2014-55, which establishes two new change in status events for cafeteria plans. The

Indirect taxation

  • Clyde & Co LLP
  • -
  • India
  • -
  • October 28 2014

The CBEC has issued clarification on the levy of service tax on: Taxable services provided by the members of the Joint Venture (JV) to the JV