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Collection and automatic disclosure of information from Canadian financial institutions is "legally authorized" and "not inconsistent" with Canada - US Tax Treaty
  • Stikeman Elliott LLP
  • Canada
  • September 23 2015

On September 16, 2015, the Honorable Mr. Justice Martineau rendered summary judgment in the matter of Hillis and Deegan v. The Attorney General of

Hill Dickinson yacht focus summer 2015
  • Hill Dickinson LLP
  • France, Spain, United Kingdom
  • September 21 2015

Spring and summer 2015 have seen an unprecedented surge in refugees crossing the Mediterranean Sea, often in severely overloaded and unprovisioned

EMEA legal insights bulletin
  • Baker & McKenzie
  • Azerbaijan, Belgium, Hungary, Netherlands, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • September 15 2015

It is forecast that seven of the top 10 countries in terms of GDP growth within the next decade will be from Africa. But this growth is wholly

Exchange control: Constitutional Court ruling on SARB 10 exit charge
  • Shepstone & Wylie Attorneys
  • South Africa
  • September 7 2015

During a Budget Speech in 2003, the Minister of Finance imposed what was termed a 10 exit charge on monies leaving the country in excess of R750 000

French financial institutions litigation & regulation update, issue 9
  • Jones Day
  • France
  • August 31 2015

As from September 1, 2015, individuals and legal entities domiciled in France for tax purposes or acting for nonprofessional purposes will be

Remuneration in consideration of loans extended and calculated as a percentage of profits achieved is not classifiable as tax deductible cost for the remuneration paying company
  • Dentons
  • Poland
  • August 26 2015

In June 2015 the Supreme Administrative Court (NSA) handed down a judgment (Case No. II FSK 327214) concerning the classification for tax purposes

Court decisions extend Chicago’s transfer tax ordinance to cover mortgage assignment
  • Seyfarth Shaw LLP
  • USA
  • August 19 2015

Earlier this month, in a case of first impression, the Circuit Court of Cook County, Illinois in the consolidated cases of City of Chicago v. KTCP

Arranger fee neither “interest” nor “fee for technical services” so as to attract TDS
  • Vaish Associates Advocates
  • India
  • August 18 2015

In the case of Idea Cellular Limited vs. ADIT: ITA No. 1619Mum2011, order dated June 10, 2012 (Mum), the assessee had entered into a term loan

Other developments
  • Ropes & Gray LLP
  • USA
  • August 5 2015

Since the last issue of our IM Update, we have also published the following separate Alerts of interest to the investment management industry:

Supreme Court decision signals move back towards Halifax concept of abuse
  • Baker & McKenzie
  • United Kingdom
  • July 31 2015

The UK's highest court has focused on the purpose of arrangements and their essential aim, in finding that abuse of rights under the Halifax