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Results: 1-10 of 177

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


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


Australia - Federal Government reveals plans to extend GST to digital products
  • Baker & McKenzie
  • Australia
  • July 8 2015

In the Australian Federal Budget released on 12 May 2015, Treasurer Joe Hockey revealed plans to extend the Goods and Services Tax (GST) to


Clients & Friends Newsletter - June 2014
  • Baker & McKenzie
  • Australia, China, Czech Republic, European Union, Hong Kong, Malaysia, New Zealand, Singapore, Spain, United Kingdom
  • June 30 2014

The Australian tax year will end on June 30, 2014, and companies will be required to report any taxable events related to employee share awards to


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


Global Private M&A Handbook - 2016
  • Baker & McKenzie
  • USA, Global, Hong Kong, Mexico, OECD, South Africa, United Kingdom, Australia, China, European Union, Germany
  • October 18 2016

The federal government of Argentina is divided into provinces. All powers not delegated to the federal government by the National Constitution remain


New Guidance on Automatic Exchange of Information Launches in Hong Kong
  • Baker & McKenzie
  • OECD, Hong Kong
  • October 10 2016

The Hong Kong Inland Revenue Department (IRD) published on its website in September 2016 new materials on automatic exchange of information (AEOI) in


Russia reshapes the VAT landscape for Electronically Supplied Services: Impact of new rules on foreign businesses in B2B and B2C markets
  • Baker & McKenzie
  • European Union, OECD, Russia
  • September 30 2016

On 3 July 2016, President Putin signed into law VAT bill No. 244 (the ''Law'' or ''VAT Bill''), which introduces the concept of ''services provided


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