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Results: 1-10 of 185

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


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


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


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


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


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


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


French Public Register of Trusts is declared unconstitutional
  • Baker McKenzie
  • France
  • October 27 2016

From 30 June 2016, the French Public Register of Trusts was made accessible to the public further to a decree signed on 10 May 2016. It was designed


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


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