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Results: 1-10 of 17,693

Alerta Tributario - Agosto 2016
  • CMS Albiñana & Suárez de Lezo
  • Spain
  • July 29 2016

El 1 de julio entró en vigor la modificación introducida en la Orden HAP21942013, de 22 de noviembre, por la que se regulan los procedimientos y las


Tax centric interpretation of Intellectual Property
  • RNA, Intellectual Property Attorneys
  • India
  • July 29 2016

In an interesting case involving transfer of Intellectual property between two entities located outside India where the trademarks were owned by an


Dutch Supreme Court rules on position of estate claim pledgee
  • Stibbe
  • Netherlands
  • July 29 2016

In a recent judgment the Dutch Supreme Court ruled that the holder (an "Estate Claim Pledgee") of a right of pledge (an "Estate Claim Pledge") which


Value-added tax: SARS takes away on take-away
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 29 2016

The taxpayer (D) was a registered VAT vendor. It operated a foods delivery business. D contracted with food outlets and restaurants to advertise


Répartition terrain-construction : le troisième élément
  • Fidal
  • France
  • July 29 2016

1. Dans deux arrêts du 15 février 2016 (société LG Services n 380400 et SARL Daves Place des Etats-Unis n 367467), le Conseil d'Etat a défini et


Supreme Court finds against Trustpower in feasibility expenditure case
  • Chapman Tripp
  • New Zealand
  • July 28 2016

The Supreme Court has dismissed Trustpower's appeal against the Court of Appeal's decision to disallow deductions for "feasibility" costs incurred


Don't Take This Personally: Wisconsin Court Holds State Does Not Have Jurisdiction Over Mississippi DOR
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 28 2016

The Wisconsin Court of Appeals held that Wisconsin courts lacked personal jurisdiction over the Mississippi Department of Revenue so as to subject it


D & J Grant - input tax recovery on partial payments denied
  • RPC
  • United Kingdom
  • July 28 2016

In D & J Grant v HMRC, the FTT dismissed the taxpayer's appeal and held that a buyer of goods was not entitled to recover input tax in relation to


Friends of the Earth - payments made by supporters of a charity were donations and not consideration for the supply of a magazine and other benefits
  • RPC
  • United Kingdom
  • July 28 2016

In Friends of the Earth Trusts Limited v HMRC, the FTT has held that payments made by supporters of a charity were donations and not consideration


ING Intermediate Holdings Ltd - VAT on attracting and retaining deposit account customers irrecoverable
  • RPC
  • United Kingdom
  • July 28 2016

In ING Intermediate Holdings Ltd v HMRC, the Upper Tribunal (UT) has dismissed the taxpayer's appeal and held that VAT attributable to providing