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U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures
- Kurtin PLLC
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- Ireland, Switzerland, USA
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- May 21 2013
On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics
Luxembourg real estate - unregulated investment structures
- Ogier
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- Luxembourg
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- May 16 2013
Luxembourg today is one of the leading jurisdictions for the domiciling of international investment structures and 2012 confirmed its position as a
A Swiss principal model case study: restructuring a multinational corporation to achieve supply chain and tax efficiencies through territorial optimization
- Kurtin PLLC
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- Switzerland, USA
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- April 23 2013
Three years ago, I was asked to serve as lead outside legal counsel to a U.S.-based public corporation in the biotechnology and life sciences sector
Russia update: legal and market developments in Russia - WinterSpring 2013
- Clifford Chance LLP
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- Russia
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- May 16 2013
On 20-22 March 2013, Russia hosted the Inaugural National Oil and Gas Forum organised by the Russian Ministry of Energy in cooperation with Russian
Corporate migration into Ireland
- A&L Goodbody
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- Ireland
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- May 7 2013
With the recent uncertainty arising from the direction corporate tax regime change may take in the US, multinational group structures face
Marketplace Fairness Act of 2013 passes United States Senate
- Duane Morris LLP
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- USA
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- May 9 2013
On May 6, 2013, the United States Senate passed the Marketplace Fairness Act of 2013 (the "Act") by a vote of 69 to 27. The legislation (S. 743
Foreign investments in Nigeria - preliminary legal issues
- Hogan Lovells
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- Nigeria
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- March 7 2013
Africa's economy is growing and rapidly so. Nigeria occupies a key place in this exponential growth. As the most populous country in Africa, the
Simpler rules for buying back shares from employees and other small shareholders
- CMS Cameron McKenna
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- United Kingdom
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- April 30 2013
As of 30 April 2013, it has become slightly easier for private companies to buy back their own shares, including shares held by employees. At first
Tax & Real Estate Spain
- Squire Sanders
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- Spain
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- June 21 2012
Royal Decree-Law 182012, dated 11 May, concerning the writedown and sale of the financial sector’s real estate assets, implements the following new tax regulations
Document retention period conflicts between company and tax law
- DLA Cliffe Dekker Hofmeyr
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- South Africa
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- May 13 2011
The Companies Act 71 of 2008, which came into operation on 1 May 2011, includes new rules and regulations pertaining to the retention and location of company records
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