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Results: 1-10 of 201

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


Pensions New Year Planner 2017
  • Baker McKenzie
  • European Union, United Kingdom
  • January 3 2017

2017 promises to be another interesting year on the pensions front. With Brexit a continuous backdrop - we await the judgment on whether a


Germany: tax court prevents tax office from exchanging information with E6 countries in relation to digital economy
  • Baker McKenzie
  • Germany, OECD
  • November 5 2015

On September 7, 2015, the local tax court of Cologne (the “Court”) issued an injunction against the German Federal Central Tax Office (“FCTO”) to


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


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


EMEA legal insights bulletin
  • Baker McKenzie
  • Azerbaijan, Belgium, Hungary, Netherlands, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • September 15 2015

It is forecast that seven of the top 10 countries in terms of GDP growth within the next decade will be from Africa. But this growth is wholly


Clients & Friends Newsletter- February 2016
  • Baker McKenzie
  • Belgium, China, European Union, India, Morocco, Romania, Saudi Arabia, South Africa, Spain, USA
  • February 9 2016

Effective 1 January 2016, the Belgian government adopted new legislation that imposes a 33 capital gains tax (referenced locally as the "speculation


New legislative provisions relating to electronic invoicing
  • Baker McKenzie
  • Italy
  • November 30 2015

Electronic invoicing has been object of significant debates in the latest years, since rules were unclear and implementation difficult for


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


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