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UK source of interest: recent Upper Tribunal decision in Ardmore Construction Limited and others
  • CMS
  • United Kingdom
  • February 15 2016

The question of whether interest has a UK source, thereby obliging the interest payer to withhold UK income tax, seldom comes before the courts. In


Source of interest
  • CMS
  • United Kingdom
  • February 15 2016

Andre Anthony reviews the Upper Tribunal's decision in Ardmore Construction on the multi-factorial test in determining the source of interest. The


Securities Lending
  • Baker & McKenzie
  • Germany
  • February 11 2016

On January 13, the German Federal Tax Court ("FTC") published its long awaited decision of August 18, 2015 (docket: I R 8813) concerning the


What’s new in the Polish law? An overview of selected changes in regulations and their impact on business
  • Eversheds LLP
  • Poland
  • February 9 2016

The General Data Protection Regulation will force businesses to make numerous changes in their data protection policies. Failure to comply with the


Supreme Court rulings (contentious-administrative chamber) of November 13 and 18,2015, appeals of cassation Nos. 13722014 and 30682013: stamp tax on mortgages subject to a condition precedent accrues on the execution of the deed
  • Cuatrecasas Gonçalves Pereira
  • Spain
  • February 9 2016

In these two rulings, the SC addresses whether the conditions precedent that affect the mortgaged credit and are contained in the notarial deed


Employee Incentives Update - January 2016
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 4 2016

The PRA's consultation paper (CP216) proposes a model that allows for the possibility of malus and clawback to be applied to buy-out awards made by


Key Legislative and Regulatory Developments in Singapore for the Year 2015
  • Rajah & Tann Singapore LLP
  • Singapore
  • February 1 2016

On 5 October 2015, Singapore, Malaysia, Brunei Darussalam, Vietnam and 8 other countries in the AsiaPacific Economic Cooperation successfully


Tax Review, January 2016
  • Dentons
  • Poland
  • January 28 2016

In its ruling handed down on 9 December 2015, in combined cases (case file no. III SAWa 29315 and case file no. III SAWa 29415), the Regional


Jüngste Entwicklung bei der Besteuerung von Wertpapierdarlehensgeschäften
  • Dechert LLP
  • Germany
  • January 22 2016

Am 13. Januar 2016 hat der Bundesfinanzhof (“BFH“) eine Entscheidung zu Wertpapierdarlehensgeschäften veröffentlicht (Urteil“). Dieses Urteil wurde


Recent development on taxation of securities lending transactions
  • Dechert LLP
  • Germany
  • January 22 2016

On 13 January 2016 the German Federal Finance Court (Bundesfinanzhof -“BFH”) published its ruling on securities lending transactions (“Ruling”). The