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Results: 1-10 of 159

Prejudicial questions referred to the European Court of Justice on the VAT qualification of certain specific lease transactions
  • Baker & McKenzie
  • European Union, United Kingdom
  • September 19 2016

Under the current EU VAT rules and regulations, and according to the case law of the European Court of Justice (“ECJ”), the lease of capital equipment


International Trade Compliance Update - September 2016
  • Baker & McKenzie
  • Australia, Canada, European Union, United Kingdom, USA
  • September 7 2016

On 19 August 2016, the Russian Federation notified the WTO that it intends to initiate negotiations pursuant to Paragraph 1143 of the Working Party


Tax News and Developments - Volume 16, Issue 4
  • Baker & McKenzie
  • European Union, OECD, United Kingdom, USA
  • August 29 2016

Joshua D. Odintz and Joseph (Jud) B. Judkins, both from Baker & McKenzie’s Washington, DC office, testified before a full house at the TreasuryIRS


International Trade Compliance Update - August 2016
  • Baker & McKenzie
  • European Union, OECD, United Kingdom, USA
  • August 3 2016

On 29 July 2016, the WTO announced that Afghanistan joined the WTO as its 164th member, after nearly 12 years of negotiating its accession terms. It


International Trade Compliance Update - July 2016
  • Baker & McKenzie
  • European Union, OECD, United Kingdom, USA
  • July 14 2016

On 29 June 2016, the WTO announced that Afghanistan notified the WTO that its Parliament has ratified its Protocol of Accession, clearing the final


Tax News and Developments - Volume 16, Issue 3
  • Baker & McKenzie
  • Canada, European Union, OECD, United Kingdom, USA
  • June 30 2016

On June 23, 2016, voters in the United Kingdom came out marginally in favor of ending the country’s membership in the European Union. The ‘Leave’ (or


UK Pensions Update - June 2016
  • Baker & McKenzie
  • European Union, United Kingdom
  • June 30 2016

On 23 June 2016, the British public voted in a referendum in favour of “Brexit”, or exit from the European Union (“EU“). Implications for pensions


Brexit - Implications for Australian businesses
  • Baker & McKenzie
  • Australia, European Union, United Kingdom
  • June 28 2016

On 23 June 2016, a referendum was passed in the UK for the UK to "Brexit" or exit from the European Union (EU). This will have significant


Input tax recovery by the taxpayer where services are provided to others
  • Baker & McKenzie
  • United Kingdom
  • May 31 2016

By a majority of 3-2, the UK Supreme Court has held that a taxpayer cannot recover input tax where it pays for services supplied to another party but


The meaning of "use and enjoyment"
  • Baker & McKenzie
  • United Kingdom
  • May 31 2016

A UK court has provided guidance on the meaning of use and enjoyment and on what constitutes legitimate expectation regarding changes to the basis of