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Results: 1-10 of 5,654

The Luxembourg administrative court rules on the IP income tax regime: a call for a prior assessment of eligible intellectual property and related revenues

  • NautaDutilh
  • -
  • Luxembourg
  • -
  • December 18 2014

In the framework of the Lisbon strategy for growth and employment in the EU, the Grand-Duchy of Luxembourg added Article 50bis to the Income Tax Act

Applications for leave to appeal dismissed- 18 December

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked

Applications for leave to appeal granted- 18 December

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • December 18 2014

On appeal from the judgment of the Court of Appeal for Quebec pronounced May 15, 2014. The respondent pleaded guilty to two counts of impaired

FCA dismisses Lord Black’s tax appeal

  • Dentons
  • -
  • Canada
  • -
  • December 18 2014

Earlier this year, in Black v. HMQ (2014 TCC 12), Lord Conrad Black unsuccessfully argued in the Tax Court of Canada that, due to his U.K. Residency

ATO attacks fly-in fly-out arrangements

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • December 17 2014

On 10 December 2014, the Federal Court handed down its judgement subjecting John Holland to Fringe Benefits Tax (FBT) on its fly-in fly-out costs

Focus: will deductions by employees for home to work travel fly?

  • Allens
  • -
  • Australia
  • -
  • December 17 2014

A recent Federal Court decision means 'fly-in fly-out' workers cannot claim tax deductions for the cost of transport to and from work. Given the

Tax briefing

  • Norton Rose Fulbright LLP
  • -
  • Germany
  • -
  • December 17 2014

Der Bundesfinanzhof (BFH) hatte dem BVerfG mit Beschluss vom 27.09.2012 die Frage vorgelegt, ob 19 Abs. 1 ErbStG i.V.m. 13a und 13b ErbStG

Supreme Court tees up another blockbuster ACA case: what providers need to know about King v. Burwell

  • Bass, Berry & Sims PLC
  • -
  • USA
  • -
  • December 16 2014

Political commentators and constitutional law scholars took to the airwaves immediately following the U.S. Supreme Court's November announcement that

Update: TCC and FCA appointments

  • Dentons
  • -
  • Canada
  • -
  • December 16 2014

Associate Chief Justice Eugene Rossiter has been appointed as the next Chief Justice of the Tax Court of Canada. Justice Rossiter replaces current

High Court restores the GST world as we knew it - FCT v MBI Properties Pty Ltd 2014 HCA 49

  • Gadens Lawyers
  • -
  • Australia
  • -
  • December 16 2014

The Federal Court created a wave of uncertainty for GST when it held that the only relevant supply in respect of a lease occurs on its grant (see MBI