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5,308 results found


Covington & Burling LLP | USA | 13 Jun 2019

IRS Warns Withholding Agents to Consider FPP Correction Program to Avoid Penalties

Last week, Kimberly Schoenbacher, the Acting Director of the LB&I Foreign Payments Practice (“FPP”), sent a message to taxpayers who may be


CFL Advocates | Kenya | 13 May 2019

Taxation of E-commerce

Through a notice issued on 9th May 2019, the Kenya Revenue Authority (“KRA”) reminded businesses engaging in online trading and marketing to file


Baker McKenzie | Belgium | 8 May 2019

Belgium Introduces a Withholding Tax Exemption for Belgian Resident Individuals Receiving "Dividends" in the Context of a "Spin-off"

A new law introducing a withholding tax exemption for Belgian resident individuals receiving shares in the context of a "spin-off" was published


bpv Hügel Rechtsanwälte GmbH | Austria, Global | 29 Apr 2019

Transfer pricing review and adjustments in Austria

A structured guide to the tax authorities’ review of compliance with transfer pricing rules in Austria


Bär & Karrer | Switzerland, Global | 29 Apr 2019

Advance pricing agreements in Switzerland

A structured guide to advance pricing agreements in Switzerland


CMS Italy | Italy | 16 Apr 2019

Exemption from withholding taxes on interest on medium-long term loans granted to enterprises - UCITS and non-commercial entities are excluded from this benefit

The Italian Revenue Agency has recently clarified the regulations for an application of withholding taxes on interest paid to foreign entities and


CMS Italy | Italy | 16 Apr 2019

Esenzione dalla ritenuta sugli interessi relativi a finanziamenti a medio-lungo termine concessi alle imprese - OICR ed enti non commerciali esclusi dal beneficio

L'Agenzia delle Entrate ha recentemente rilasciato un importante chiarimento in materia di applicazione delle ritenute sugli interessi pagati a


Pearl Cohen Zedek Latzer Baratz | Australia, Israel | 5 Apr 2019

Finally, a first tax treaty Israel-Australia

After close to four years of negotiations, on March 28, Australia and Israel penned their agreement under a first tax treaty for prevention of double


Schoenherr | Austria | 26 Mar 2019

Austria: New refund procedure for withholding tax

Non-Austrian resident taxpayers deriving certain income from Austrian sources (e.g. Dividends, royalties, consultancy fees for commercial and


Eversheds Sutherland (US) LLP | Germany | 25 Mar 2019

Trend reversed - No German royalty withholding tax on online advertising services

After German tax authorities in the state of Bavaria and others had begun to order some German companies, as part of ongoing audit procedures, to

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