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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


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


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
  • Africa, European Union, Middle East
  • 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


Brazilian Government discusses renewal of tax benefits for the IT industry
  • Baker & McKenzie
  • Brazil
  • December 15 2009

The Brazilian Government has been negotiating the details of a proposal to extend the tax incentives related to the IT industry


Social security contributions for IT companies reduced
  • Baker & McKenzie
  • Brazil
  • October 14 2009

On 21 August 2009, the President of Brazil ratified a new decree creating tax benefits including reductions in the social security contributions paid by companies that provide information technology (IT) services or communications and IT services, including systems and software development, programming, data processing, software licensing, consulting, and maintenance and support services


Top 10 issues for retail companies “setting up shop” in Vietnam
  • Baker & McKenzie
  • Vietnam
  • December 21 2012

Vietnam has been one of the world's fastest growing retail markets for over a decade. Its mix of young demographics, economic growth and consumer society


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