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Results: 1-10 of 1,405

Tax Planning: never lose sight of the forest from the trees
  • Minter Ellison
  • Australia
  • December 1 2016

The Federal Court of Australia has handed down a decision that is a salutary reminder to directors that, in any corporate tax planning, it is


Barcelona Commercial Court No. 9 ruling of September 8, 2014: classification of the remaining credit after the cancelation of a second- ranking mortgage through an assignment in lieu of payment (dación en pago) in respect of the creditor of the first mortgage
  • Cuatrecasas Gonçalves Pereira
  • Spain
  • October 31 2014

The remaining credit after the cancelation of its guarantee through an assignment in lieu of payment (dación en pago) in favor of a creditor with a


Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC
  • RPC
  • United Kingdom
  • August 28 2014

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax


Business law quarterlysummer 2014
  • Dykema Gossett PLLC
  • USA
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which


General Counsel update - February 2014
  • Herbert Smith Freehills LLP
  • Global
  • February 27 2014

The Trans-Pacific Partnership (TPP), the Free Trade Agreement Covering the major economies of the Pacific Rim, is thought to be Nearing signature


Following the Eleventh Circuit, Sixth Circuit sides with FDIC in latest tax refund dispute
  • Weil Gotshal & Manges LLP
  • USA
  • July 25 2014

In the world of bank holding company bankruptcies, often a dispute arises between the parent company and the FDIC (as receiver for parent's failed


Euroresourcedeals and debt
  • Jones Day
  • Belgium, Italy, Spain, United Kingdom
  • July 20 2012

Italian law decree No. 83 of 22 June 2012 (the "Decree") has introduced significant amendments to several provisions contained in the Italian Insolvency Act, governing, among others, the following major pre-insolvency restructuring proceedings: (a) the debt-restructuring agreement (accordo di ristrutturazione dei debiti) pursuant to Article 182-bis ("Art. 182-bis Agreement"); and (b) the arrangement with creditors (concordato preventivo) pursuant to Article 160 ("Arrangement with Creditors"


Doing business in Portugal - a legal and tax perspective
  • Cuatrecasas Gonçalves Pereira
  • Portugal
  • October 9 2015

Portugal is attractive for foreign investment, not only because of its domestic market but also because of its privileged geo-strategic position


A summary of major developments in key areas
  • Herbert Smith Freehills LLP
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and


EuroResource--deals and debt
  • Jones Day
  • Argentina, Cyprus, France, United Kingdom, USA
  • April 29 2013

On 29 March 2013, the Republic of Argentina proposed an alternative payment formula to the U.S. Court of Appeals for the Second Circuit that, if