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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

Repayment of credit by transfer of the borrower’s assets to the creditor triggers taxable income for the borrower

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

The Provincial Administrative Court (WSA) in Warsaw issued a judgment on September 11, 2014 in Case No. III SAWa 320613 in which it found that if a

Financial Services Regulatory Group bulletin - October 2014

  • McCann FitzGerald
  • -
  • European Union, Ireland, Russia
  • -
  • October 21 2014

The global payments sector continues to evolve, driven by technological advances and changing consumer preferences. The provision of payment services

Cross-border investigations update

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • China, United Kingdom, USA
  • -
  • October 14 2014

The inaugural edition of Cross-Border Investigations Update includes an overview of enforcement trends, including the increasing cooperation between U

CJEU ruling on VAT could impact on financial services sector

  • A&L Goodbody
  • -
  • Ireland
  • -
  • October 7 2014

The recent judgment of the CJEU in the "Skandia" case could result in significant VAT costs for the financial services sector. The case concerns the

Shuttleworth could have 'shuttled' his monies out of South Africa without the payment of a levy

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • October 3 2014

In a far reaching judgment the Supreme Court of Appeal (SCA) held on 01 October 2014 that Mark Shuttleworth could have repatriated his funds out of

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and

Financial services update September 15 2014 judicial developments

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Dow and several foreign banks created partnerships that generated over one billion dollars in tax deductions for Dow. The partnerships allocated the

Tribunal rejects Ramsay argument and allows taxpayer's appeal in corporate bond case

  • RPC
  • -
  • United Kingdom
  • -
  • September 11 2014

In Hancock & Hancock v HMRC the First-tier Tribunal (FTT) has upheld the taxpayer's appeal against HMRC's decision that a chargeable gain arose on