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Superannuation Alert 26.05.17
  • Lander & Rogers
  • Australia
  • May 26 2017

On 17 May 2017, The ATO updated the Addendum to Taxation Ruling TR9317. This ruling explains "the general principles governing the tax deductibility


UK: Pensions Update - Special Edition
  • Clifford Chance LLP
  • United Kingdom
  • May 23 2017

THE GENERAL ELECTION 2017 AND WHAT IT COULD MEAN FOR PENSIONS In this special edition of the UK: Pensions Update we take a look at what the main


Nieuw arrest van het Hof van Cassatie inzake belastbaarheid van de A.O.W.-uitkering
  • Loyens & Loeff
  • Belgium
  • May 23 2017

In een arrest van 5 mei jl. bevestigt het Hof van Cassatie dat een A.O.W.-uitkering slechts kwalificeert als een in België belastbaar pensioen indien


French social contribution refund for unvested free shares?
  • Squire Patton Boggs
  • France
  • May 23 2017

In Société Orange (decision QPC 28-4-2017 n2017-627628), the French Constitutional Council has ruled that the refusal of the tax authorities to


Talking Tax - Issue 77
  • Hall & Wilcox
  • Australia
  • May 19 2017

In Melbourne Home Insulation Pty Ltd v Commissioner of State Revenue (Review and Regulation) 2017 VCAT 654, the Victorian Civil and Administrative


British Airways - court finds in favour of trustees' actions on all substantive counts
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 19 2017

The High Court has today dismissed on all substantive counts the action brought by British Airways against The Trustees of the Airways Pension Scheme


Transfer-pricing audits and executive share awards.
  • Thorsteinssons LLP
  • Canada
  • May 15 2017

Within a multinational group, cross-border transfer-pricing fees often include an inter-company charge in respect of share-compensation awards made


Pensions Liberation: HMRC v Sippchoice Limited
  • Clyde & Co LLP
  • United Kingdom
  • May 12 2017

The Upper Tribunal has recently had to consider the liability of a pension scheme administrator to a tax charge in connection with a so-called


Trustee Knowledge Update - May 2017
  • CMS Cameron McKenna
  • United Kingdom
  • May 11 2017

Welcome to the May 2017 edition of our Trustee Knowledge Update which summarises recent changes in law and regulation. It is aimed at helping


Pensions Action Plan Q2 2017
  • Osborne Clarke
  • European Union, United Kingdom
  • May 10 2017

This action plan is a summary of changes and proposals in pensions law and regulation over the last quarter, which employers and trustees need to