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Results: 1-10 of 136

New legal provisions of the French Finance Act 2013

  • Jones Day
  • -
  • France
  • -
  • April 25 2013

The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

Recent European Court of Justice VAT decisions on investment management

  • Dechert LLP
  • -
  • European Union
  • -
  • March 20 2013

Two recent decisions of the European Court of Justice ("ECJ") on the VAT treatment of investment management services illustrate that this is still an

ECJ rules on WheelsNAPF VAT recovery case

  • Shepherd & Wedderburn LLP
  • -
  • European Union
  • -
  • March 11 2013

On 7 March 2013, the CJEU published its judgement on the long-running Wheels case. The case concerned the VAT treatment of fund management services

Philippines Bureau of Internal Revenue clarifies tax treatment of stock options

  • Haynes and Boone LLP
  • -
  • Philippines
  • -
  • January 22 2013

According to Revenue Memorandum Circular (RMD) No. 88-2012, the Philippines Bureau of Internal Revenue recently clarified that income or gains

On the horizon for 2013

  • Dentons
  • -
  • United Kingdom
  • -
  • January 17 2013

Our experts select the highlights likely to impact businesses in the UK generally, so you can check quickly

Year-end global stock plan reporting requirements

  • Reed Smith LLP
  • -
  • Global
  • -
  • December 28 2012

The regulatory requirements for global stock plans seem to increase every year. In many countries, either the issuing company or the local subsidiary is

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Food and drink sector hot topic: Important changes to the taxation of employee stock options from 1 January 2013

  • Eversheds LLP
  • -
  • Switzerland
  • -
  • November 20 2012

Switzerland is made up of 26 administrative districts known as cantons

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