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BEPS Action 4 - proposed limits on interest deductions: what do they mean for businesses?
  • Clifford Chance LLP
  • OECD, United Kingdom
  • October 5 2015

The deductibility of interest is a critical issue for most businesses. With the release of the OECD's final reports on Base Erosion and Profit

FATCA: recent developments
  • Sullivan & Cromwell LLP
  • Australia, United Kingdom, USA
  • October 1 2015

On September 18, 2015, the IRS and Treasury Department issued Notice 2015-66 (the “Notice”). Most significantly, the Notice announces that the start

U.S. competent authority signs agreements regarding FATCA information exchange
  • Steptoe & Johnson LLP
  • Australia, United Kingdom, USA
  • September 24 2015

Today, the IRS announced that the U.S. competent authority has signed agreements with the competent authorities of Australia and the United Kingdom

Banks’ tax contribution climbs to £31.3 billion
  • Eversheds LLP
  • United Kingdom
  • September 24 2015

New figures published show that the tax contribution of the UK banking sector climbed to £31.3 billion in 2014. In a recent press release, the BBA

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

Automatic exchange of financial account information (including US FATCA)
  • Eversheds LLP
  • OECD, United Kingdom
  • September 17 2015

HMRC has today published new draft guidance notes to cover the automatic exchange of financial account information under the International Tax

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

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

Incontact - 24 July 2015
  • Addleshaw Goddard LLP
  • United Kingdom
  • July 24 2015

The PRA has published an updated version of its supervisory statement on depositor and dormant account protection (SS1815). PRA, July 2015 Advocate

Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement