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RK business insights May 2015
  • Russell Kennedy
  • Australia
  • May 27 2015

On 10 April 2015, the Australian Competition and Consumer Commission (“ACCC”) announced that it would not oppose the acquisition of Aircommand

Total Return Swaps Swiss Federal Supreme Court sides with Federal Tax Authority (FTA) by denying reimbursement of WHT
  • Switzerland
  • May 8 2015

On 5 May 2015 the Federal Supreme Court rendered its long awaited decision on a withholding tax (WHT) reimbursement claim related to Total Return

China newsletter, Spring 2015 No. 30
  • Greenberg Traurig LLP
  • China
  • April 29 2015

On Jan. 19, 2015, China’s Ministry of Commerce (the MOC) published the Foreign Investment Law of the People’s Republic of China (the Proposed Law

Applications for leave to appeal dismissed - 23 April 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • April 23 2015

On appeal from the Court of Appeal for British Columbia. In 2007, the applicant was charged with, and convicted of, sexual assault after having

Singapore Court of Appeal considers request from foreign regulatory authority for production of appellant’s bank statements
  • Allen & Gledhill LLP
  • Singapore
  • March 30 2015

The Court of Appeal in ABU v Comptroller of Income Tax considered the parameters of a request for information under a double taxation agreement

Luxembourg legal update - March 2015
  • Clifford Chance LLP
  • Luxembourg
  • March 2 2015

On 4 November 2014, the European Central Bank (ECB) assumed its supervisory functions under the Single Supervisory Mechanism (SSM). The ECB is now

Financial institution cannot assign loans based on activities of third parties, says Massachusetts Supreme Judicial Court
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 25 2015

The Massachusetts Supreme Judicial Court (SJC) refused to allow a taxpayer, a financial institution, to assign its loan portfolios based on the

Tax considerations in settlement agreements regarding cancellation of debt
  • Porter Wright Morris & Arthur LLP
  • USA
  • February 24 2015

Although not every settlement agreement has to be reviewed by a tax lawyer if you are representing a creditor or a debtor and the subject matter of

SMSF penalty regime is it really new? Trustees and advisers beware!
  • Cooper Grace Ward
  • Australia
  • February 16 2015

1 July 2014 saw the commencement of the new administrative penalty regime, introduced to give the ATO options for trustees who breach the

Switzerland: court decision on group financing and cash pooling
  • Eversheds LLP
  • Switzerland
  • February 12 2015

The Swiss Federal Supreme Court recently decided whether a dividend distributed by a Swiss company that participated in a zero balancing arrangement