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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


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


Mandatory electronic communications with the Spanish Tax Agency starting 1 January 2011
  • Baker & McKenzie
  • Spain
  • February 18 2011

Under the Royal Decree 13632010 of October 29, 2010, certain entities will be required to receive communications and notices from the Spanish Tax Agency through electronic means


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


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


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


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 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


First quarter 2012 the trends
  • Baker & McKenzie
  • Global
  • June 12 2012

Throughout the first quarter of 2012 we have seen signs of both economic growth and challenges


Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Canada, China, Denmark, European Union, Switzerland, United Kingdom, USA, France, Germany, Ireland, Italy, Japan, Netherlands
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients