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Garrigues | Spain | 5 Jun 2019

Newsletter Tributario - Mayo 2019 Normas de interés

En el BOE de 17 de mayo de 2019 se publicó la Orden HAC5542019, de 26 de abril, por la que se aprueban los modelos de declaración del Impuesto


Bradley Arant Boult Cummings LLP | USA | 16 Apr 2019

Proposed Updates to Alabama Business Tax Laws: Summary of the Financial Institution Excise Tax Reform Act of 2019 and Alabama Innovation Act

Two landmark bills were introduced in the Alabama Legislature on April 11, potentially affecting numerous businesses in the state. Committees of the


Hall Benefits Law | USA | 10 Apr 2019

IRS provides guidance on meaning of excess compensation for tax-exempt entities

The 21 Excise tax leveraged on excess compensation as outlined in the Tax Cuts and JOBS Act (TCJA) is equal to the corporate tax rate. In an effort


McCarthy Tétrault LLP | Canada | 20 Mar 2019

Cannabis Taxation

On March 19, 2018, Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government’s fourth budget, Investing in the Middle Class


Mayer Brown | USA | 12 Mar 2019

Cadillac Tax Repeal on the Horizon?

The Affordable Care Act contains a provision-the so-called "Cadillac Tax"-providing for a 40 Excise tax on high cost employer-sponsored health


MAMO TCV Advocates | Malta | 20 Feb 2019

Articles of the Customs Ordinance and Excise Duty Act Declared Unconstitutional

In the case 'Michael Zammit v. Kontrollur tad-Dwana et'decided on the 8th February 2019, the First Hall of the Civil Court (Constitutional


Bennett Jones LLP | Canada | 9 Jan 2019

New GSTHST Rules Enacted for Fund Management Fee Arrangements

On December 13, 2018, legislation was passed implementing amendments to the Excise Tax Act (Canada) (the “ETA”) first announced in September 2017


CMS Cameron McKenna Nabarro Olswang LLP | Romania | 6 Dec 2018

Romanian Senate tacitly adopts draft law imposing excise duties on soft drinks

A legislative proposal regulating the inclusion of soft drinks with high sugar content in the category of excisable products has recently been tacitly


Bryan Cave Leighton Paisner LLP | United Kingdom | 21 Nov 2018

Last Mile Electro-mobility in the UK - Time for Regulatory Change?

Last mile electro-mobility has seen huge growth in the US recently. In this blog, we take a look at how UK legislation is preventing its


Baker McKenzie | Indonesia | 19 Nov 2018

Ministry of Finance Provides More Detailed Provisions on Bonded Zone Under the New Regime

In a new regulation, the Minister of Finance (MOF) has shifted the authority to issue bonded zone licenses from the Directorate General to the Head of

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