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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

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

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

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

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

Asia Pacific Financial Services & Regulatory Newsletter
  • Baker & McKenzie
  • Hong Kong, Japan, Singapore, Vietnam
  • September 30 2011

Welcome to the fifth edition of Baker & McKenzie's quarterly Asia Pacific Financial Services & Regulatory Newsletter

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

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

Tax incentives for the manufacturing of tablets in Brazil
  • Baker & McKenzie
  • Brazil
  • August 10 2011

The Brazilian Minister of Finance, Guido Mantega, stated that the inclusion of tablets in the list of products that benefit from tax incentives will reduce the production cost of these devices by 31

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