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Osborne Clarke | United Kingdom | 22 Nov 2022

UK employment law coffee break | Autumn statement, redundancy selection and our HR immigration spotlight

Welcome to our latest Coffee Break in which we look at the latest legal and practical employment law developments impacting employers What did the…
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Loyens & Loeff | European Union | 14 Nov 2022

EU Tax Alert 197

In this publication, we look back at recent tax law developments within the European Union. We discuss, amongst other things, relevant case law of…
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Loyens & Loeff | European Union, Netherlands | 30 Oct 2022

Tax update automotive sector (prinsjesdag 2022)

Op Prinsjesdag heeft het kabinet het Belastingplan 2023 en enkele andere wetsvoorstellen naar de Tweede Kamer gezonden. In deze update bespreken wij…
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McCarthy Tétrault LLP | Canada | 19 Oct 2022

It Doesn’t Have to be Issued by the Vendor: Tax Court Confirms Satisfactory Input Tax Credit Documentation

As with other value-added taxes, the GST/HST is an invoice-driven tax. Subsection 168(1), for example, states that tax is generally payable on the…
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Kramer Levin Naftalis & Frankel LLP | USA | 12 Aug 2022

Proposed Legislation Would Impose New Corporate Minimum and Excise Taxes

On Aug. 7, the Senate passed H.R. 5376, the Inflation Reduction Act of 2022 (the Act). If approved by the House of Representatives, as expected, the…
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Paul, Weiss, Rifkind, Wharton & Garrison LLP | USA | 9 Aug 2022

Inflation Reduction Act Imposes Corporate Minimum Tax and an Excise Tax on Stock Repurchases

On Sunday, August 7, the Senate passed the Inflation Reduction Act of 2022 (H.R. 5376) (the “IRA”). The IRA includes a number of green energy and…
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Machado Associados | Brazil | 29 Jul 2022

Legal definition of "praça" clarified to determine minimum taxable value in IPI calculations

Law No. 14,395 was recently published in an extra edition of the Official Federal Gazette to define the concept of "praça" when determining the minimum taxable value in excise tax calculations. Clarifying this legal concept will put an end to many related administrative and judicial disputes.
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Michael Best & Friedrich LLP | USA | 6 Jul 2022

Reinstatement of Superfund Excise Tax

Pursuant to the Infrastructure Investment and JOBS Act (“IIJA”), signed into law on November 15, 2021 and effective July 1, 2022, certain Excise…
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Machado Associados | Brazil | 10 Jun 2022

Brazilian government reduces IPI rates

After several uncertainties, the government has finally cut excise tax (IPI) rates for most products by 35% in an effort to boost the Brazilian economy in the wake of the covid-19 pandemic. The IPI reduction benefits Brazilian industry by reducing companies' tax burden but also applies to imported products. As a result, this increases their competitiveness in the Brazilian market, which is to......
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GOLAW | Ukraine | 1 Jun 2022

Новий законопроект щодо зменшення навантаження на бізнес в умовах воєнного стану

Верховною Радою України 13.05.2022 зареєстрований законопроект № 7374 щодо зменшення навантаження на бізнес в умовах воєнного стану. Вказаним…
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