We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,421

New CGT withholding measures from 1 July 2016
  • Herbert Smith Freehills LLP
  • Australia
  • July 1 2016

The new Capital Gains Tax (CGT) withholding regime commences on 1 July 2016. It is aimed at requiring purchasers of interests in Australian property


Brexit - A changing legal landscape?
  • Addleshaw Goddard LLP
  • European Union, OECD, United Kingdom
  • June 28 2016

Yesterday, the UK public voted for the UK to leave the European Union ( EU). This briefing discusses, in outline, the potential timetable for Brexit


5th Cir. Holds Tax Buyers Not Subject to TILA
  • Maurice Wutscher LLP
  • USA
  • June 2 2016

The U.S. Court of Appeals for the Fifth Circuit recently held that a transfer of a tax lien to a tax buyer under Texas law does not constitute an


Programme for Government 2016: Overview
  • McCann FitzGerald
  • Ireland, OECD
  • June 1 2016

This briefing sets out some of the key points of the 2016 Programme for Government, which includes a wide range of policy proposals in areas such as


French Legal and Regulatory Update - May 2016
  • Hogan Lovells
  • France
  • May 31 2016

Draft constitutional law to amend the Environment Chart to specify the scope of the precautionary principle, filed at the Senate on December 3, 2013


Conducting Business in Ukraine 2016
  • Baker & McKenzie
  • Ukraine
  • May 11 2016

Ukraine is located in the best part of Europe and covers a land area of 603,700 sq. Kilometers with a coastline of 2,782 kilometers, making it the


New IRS Memo on Bad Boy Guarantees
  • Ropes & Gray LLP
  • USA
  • May 9 2016

The March 17 Alert noted that the IRS in a Chief Counsel Advice ("CCA") had discussed the effect that certain “bad boy carve-out guarantees” (that


LMA updates- quarter one 2016
  • Latham & Watkins LLP
  • Belgium, European Union, France, Russia, United Kingdom
  • May 5 2016

Article 55 of the EU Bank Recovery and Resolution Directive 201459 (BRRD) requires European Economic Area (EEA) firms and other in-scope entities to


Another Reason to be Cautious about “Bad Boy Non-Recourse Carve-out Guarantees”
  • Locke Lord LLP
  • USA
  • April 25 2016

On February 5, 2016 the IRS released Chief Counsel Advice Memorandum Number 201606027 (the IRS Memo) concluding that "bad boy guarantees" may cause


Update on “Bad Boy” Guarantees
  • Dickinson Wright PLLC
  • USA
  • April 22 2016

The IRS issued a Memorandum on April 15, 2016 clarifying the treatment of nonrecourse debt subject to certain “bad boy” guarantees. The Memorandum