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Results: 1-10 of 16,976

The enforcement of debt owed by a taxpayer
  • William Roberts Lawyers
  • Australia
  • May 27 2016

Governments raise taxes to ensure the country can fund essential public services. Taxes are used to build and maintain public infrastructure such as


China Tax Monthly - March & April 2016
  • Baker & McKenzie
  • China
  • May 27 2016

On 12 May 2016, China signed the Multilateral Competent Authority Agreement (MCAA) on the Automatic Exchange of Information of Countryby-Country (CbC


The Netherlands - Ahead of Exponential Change? Discussion of Recent Changes in Dutch Tax Law
  • Baker & McKenzie
  • European Union, Netherlands
  • May 26 2016

In the past year, the Netherlands has introduced various changes in Dutch tax laws in light of various international tax developments. Consider the


Mergers Directive: is French implementation contrary to European Law?
  • Baker & McKenzie
  • European Union, France
  • May 26 2016

CJEU to give preliminary ruling on requirement for advance ruling where non-resident entities involved. In the Euro Park Service case, the French


Interest-free loan was an indirect transfer of profits
  • Baker & McKenzie
  • France, OECD
  • May 26 2016

Transfer pricing rules apply to internal dealings between a French branch and its foreign head office. A French branch recorded in its accounts


State Aid: Where do we go from here? Key Considerations and Takeaways
  • Baker & McKenzie
  • European Union
  • May 26 2016

The EC has concluded that various tax rulings provided by EU Member States to multinationals constitute unlawful State aid under EU law and will


Tax treaties: tax residence and the fact of being subject to taxes
  • Baker & McKenzie
  • France
  • May 26 2016

Court rules that tax-exempt status means that treaty benefits are unavailable. In two decisions of 9 November 2015, which have caused intense debate


Tax in the Real World
  • Baker & McKenzie
  • United Kingdom
  • May 26 2016

The UK Supreme Court has held that HM Revenue & Customs were correct to interpret tax legislation to ignore arrangements without a "business or


The Brave New Fiduciary World Has Arrived - The DOL Tries to Find a More Ideal Balance in the Final “Investment Advice” Rules
  • Dechert LLP
  • USA
  • May 26 2016

The U.S. Department of Labor (the "DOL") on April 6, 2016 released the final version of its "investment advice" regulation and accompanying


Incentivising managers tax efficiently - the ordinary share trap
  • King & Wood Mallesons
  • United Kingdom
  • May 26 2016

There are various tax regimes designed to incentivise managers to invest in and grow the companies they work for. In particular managers who hold a