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Action 13: Country-by-Country Reporting; Are You Ready?
  • Squire Patton Boggs
  • Australia, China, France, Germany, Ireland, Netherlands, OECD, Poland, Spain, United Kingdom, USA
  • February 1 2016

On October 5, 2015, the Organisation for Economic Co-operation and Development (OECD) released a final package of 15 action items (the Actions) as


Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, Vietnam, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, China, France, India, Ireland, Israel, Japan
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most


Multi-jurisdictional exposures to tax: the pitfalls
  • Michelmores LLP
  • United Kingdom, USA
  • January 18 2016

There are many pitfalls that can impact on clients with multi-jurisdictional exposures to tax. A common scenario involves a married couple with one


Corporate Crime & Investigations Update - 11 January 2016
  • Addleshaw Goddard LLP
  • Ukraine, United Kingdom, USA
  • January 11 2016

Southwark Crown Court ordered Smith and Ouzman Ltd. to pay a total of approximately £2.2 million in relation to bribes paid to public officials for


Cayman Islands Automatic Exchange of Information Update
  • Maples and Calder
  • Cayman Islands, OECD, United Kingdom, USA
  • December 10 2015

The Cayman Islands Tax Information Authority ("TIA") has issued an advisory addressing several points of note regarding the Common Reporting Standard


The Changing Landscape for IP Regimes Around the World
  • Squire Patton Boggs
  • China, Ireland, Luxembourg, Netherlands, OECD, Switzerland, United Kingdom, USA
  • December 10 2015

Patent Boxes, Innovation Boxes, Intangible Property Boxes, Knowledge Development Boxes (IP Regimes) - countries may use different names, but all of


Change in the UK treatment of dual-resident companies may affect U.S. tax planning
  • Bilzin Sumberg Baena Price & Axelrod LLP
  • United Kingdom, USA
  • December 2 2015

On November 30, 2015, the UK tax authorities at HM Revenue and Customs (HMRC) reached an agreement with Jersey about the interpretation of the


The private equity report- Fall 2015- vol. 15, number 2
  • Debevoise & Plimpton LLP
  • OECD, Russia, United Kingdom, USA
  • November 26 2015

Like other businesses today, private equity firms and their portfolio companies increasingly face serious data security threats - for example, from


HMRC treatment of US LLCs unchanged following Anson decision
  • RPC
  • United Kingdom, USA
  • November 19 2015

On 25 September 2015, HMRC published Revenue and Customs Brief 15 (2015) following the Supreme Court decision in Anson v HMRC. As reported in the


HMRC responds to landmark case on UK tax treatment of Delaware LLCs
  • Latham & Watkins LLP
  • United Kingdom, USA
  • November 19 2015

Business as usual for UK taxpayers following Supreme Court decision in Anson v HMRC? HM Revenue and Customs (HMRC) has published its response to the