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California court finds securitization entities subject to California income tax

Reed Smith LLP
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USA
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May 13 2013

A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax

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

RPC
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European Union, United Kingdom
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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

Court of Justice rules on outsourced investment advisory services

RPC
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European Union, Germany
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April 25 2013

The CJEU has given judgment in the case of GfBk Gesellschaft fur Borsenkommunikation 3 on the applicability of the fund management exemption in

ECJ decision reduces risk of VAT costs arising for investment funds

Matheson
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European Union
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April 10 2013

The European Court of Justice released its decision on 7 March 2013 in the GfBk case (Case C-27511) and clarified that the exemption from VAT for

What matters: A review of 2011 and 2012

Kramer Levin Naftalis & Frankel LLP
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USA
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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

VAT treatment of banking services: the Deutsche Bank case

Baker & McKenzie
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Germany
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March 29 2013

Following the Court of Justice of the European Union's judgment on the "Deutsche Bank" case, the German Federal Finance Court decided that the

Participation exemption for portfolio dividends abolished

Baker & McKenzie
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European Union, Germany
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March 27 2013

As a reaction to a decision of the European Court of Justice of 2011, the German legislature abolished the participation exemption for portfolio

If you thought the IRS would not punish 409A foot faults, think again

Winston & Strawn LLP
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USA
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March 26 2013

The result in the case Sutardja v. U.S., decided by the United States Court of Federal Claims last month is not surprising. We all understood the

Recent European Court of Justice VAT decisions on investment management

Dechert LLP
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European Union
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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
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European Union
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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

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Search results

California court finds securitization entities subject to California income tax

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

Court of Justice rules on outsourced investment advisory services

ECJ decision reduces risk of VAT costs arising for investment funds

What matters: A review of 2011 and 2012

VAT treatment of banking services: the Deutsche Bank case

Participation exemption for portfolio dividends abolished

If you thought the IRS would not punish 409A foot faults, think again

Recent European Court of Justice VAT decisions on investment management

ECJ rules on WheelsNAPF VAT recovery case

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