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Native American law watch - Spring 2015
  • Modrall Sperling
  • USA
  • May 18 2015

In Northern Arapaho Tribe v. Ashe, the United States District Court for the District of Wyoming contrasted two tribes’ eagle interests, the First

Granting of Restricted Stock Units is compensation for future work performance
  • Squire Patton Boggs
  • Germany
  • May 18 2015

The Fiscal Court of Cologne has ruled that, for German tax purposes, Restricted Stock Units (“RSU's”) should be regarded as compensation which is

UK pensions update - April 2015
  • Baker & McKenzie
  • United Kingdom
  • May 7 2015

Trustees of defined benefit ("DB") schemes should note that the Pensions Regulator (the "Regulator") has published the final form of its guidance on

Court of Appeal issues guidance on the meaning of "sham" in pension scheme case
  • RPC
  • United Kingdom
  • May 7 2015

In R v Quillan and others 2015 EWCA Crim 538, a complex fraud case, the Court of Appeal, in ruling that there was no case to answer, provided some

Spring cleaning series: public company hygiene
  • Quarles & Brady LLP
  • USA
  • April 30 2015

Under Section 162(m) of the Internal Revenue Code (the "Code"), a public company's income tax deduction for compensation paid to its CEO and next

New court decisions continue to raise concerns about social security taxes on equity income
  • Baker & McKenzie
  • Brazil
  • April 27 2015

Following an unsettling trend, the Brazilian Administrative Tax Courts ("CARF") again concluded in two recent decisions that the income derived from

Pensions news (UK) - March 2015
  • DLA Piper LLP
  • United Kingdom
  • April 17 2015

Whilst DB members will not be able to access the new flexibilities directly, they will be permitted (aside from members of unfunded public service

A round-up of pensions developments: March 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 2 2015

The Chancellor’s Budget 2015, delivered on 18 March, was light on pensions. Here are the key measures announced by the Chancellor: Lifetime allowance

Tax avoidance scheme succeeds before the Upper Tribunal
  • RPC
  • United Kingdom
  • April 1 2015

In Tower Radio Limited and another v HMRC, the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the Income

Self managed superannuation fund tax landscape
  • 13 Wentworth Selborne Chambers
  • Australia
  • March 30 2015

From 1 July 2007, contributions for which a deduction is allowed are referred to as a ‘concessional contributions’. Concessional contributions