We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 15

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

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

Opportunities for foreign UCITS to introduce claims concerning withholding tax

  • Baker & McKenzie
  • -
  • European Union, France
  • -
  • May 14 2012

On May 10th, 2012, the European Court of Justice (ECJ) handed down an expected decision concerning the issue of the compatibility of the French withholding tax on dividends paid to foreign Undertaking for Collective Investments in Transferable Securities (UCITS) with the principle of freedom of movement of capital

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

New reporting requirements for French-qualified awards

  • Baker & McKenzie
  • -
  • France
  • -
  • February 9 2012

On January 31, 2012, the French government issued two decrees that impose new reporting obligations for French tax-qualified stock options and RSUs, including a reporting obligation that affects qualified RSUs that vested in 2011 andrequires immediate action by affected companies

French transfer duty on share disposals: a significant increase in registration fees

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

During a reading of the 2012 Finance Act, members of Parliament adopted a provision to increase French transfer duty on share disposals from January 1, 2012

Modification of the tax regime applicable to dividends received from SIIC and SPPICAV by individuals and the increase of withholding tax rates

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 8 of the 2012 Finance Act has abolished the 40 relief on dividends coming from exempt benefits distributed by a French Real Estate Investment Trust (French "SIIC") or a French SPPICAV

Time to start withholding income taxes for outbound transferees?

  • Baker & McKenzie
  • -
  • France
  • -
  • December 22 2011

As we recently reported in our third quarter Clients & Friends newsletter, we await the French tax administration's guidelines on the new income tax withholding obligation in force since April 2011 for equity awards held by certain non-French tax residents

Recent developments for the Third Quarter 2011

  • Baker & McKenzie
  • -
  • Belgium, China, France, Germany, India, Israel, Italy, Japan, United Kingdom, USA
  • -
  • December 2 2011

This letter is from the Global Equity Services (“GES”) group in San Francisco, Chicago and New York