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Results: 1-10 of 131

Japan to impose consumption tax on digital services provided by foreign service providers to Japanese purchasers
  • Baker & McKenzie
  • Japan
  • May 11 2015

Japan's 2015 tax legislation was passed by Japan's Diet and promulgated on March 31, 2015. The legislation includes a new Japanese Consumption


On 1 January 2015, companies will most likely be required to store and process personal data of Russian citizens on Russian Territory
  • Baker & McKenzie
  • Russia
  • September 30 2014

On 21 July 2014, Russia adopted Federal Law No. 242-FZ (the “Law”), which created an obligation for all companies that collect and process personal


Global equity matrix - May 2014
  • Baker & McKenzie
  • Global
  • May 15 2014

Tax on spread at exercise. Generally, no tax at sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A


EMEA legal insights bulletin
  • Baker & McKenzie
  • European Union, Middle East, Africa
  • June 11 2013

The EMEA Legal Insights Bulletin is a quarterly journal that summarises and explains case laws and regulatory changes at both regional and local


Provision of an iPad
  • Baker & McKenzie
  • Netherlands
  • January 28 2013

The distinction between a communication device and a computer is relevant for tax purposes due to the different conditions for tax exempt allowances


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


Brazil - software developers exempted from industrial products tax
  • Baker & McKenzie
  • Brazil
  • July 15 2013

The Brazilian IRS's 9th Regional Office (which comprises the states of Parana and Santa Catarina) has recently decided that software developers and


ITT on enterprise and occupational annuities can now be deferred
  • Baker & McKenzie
  • China
  • January 29 2014

On 6 December 2013, the MOF, the SAT and the Ministry of Human Resources and Social Security ("MOHRSS") jointly issued the Notice on Certain Issues


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter


House of Representatives approves measure giving tax incentives to tablets
  • Baker & McKenzie
  • Brazil
  • October 25 2011

The House of Representatives approved Provisional Measure n. 534, which grants tax incentives for the sale of tablets in Brazil