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FISCHER (FBC & Co.) | Israel | 1 May 2023
Establishment of NPO in Israel: taxation
This article is the second in a series on various corporate aspects pertaining to non-profit organisations that are engaged in charitable activities in Israel and focuses on their taxation. Specifically, this article discusses income tax, tax credit, value added tax and wage tax, including the Income Tax Ordinance and the Value Added Tax Law, as well as the definition of a "public......
CGM Advogados | Brazil | 19 Apr 2023
Stock options incentive plans in Brazil: taxpayers favoured in recent important decision
Brazil has yet to regulate option-based incentives regarding labour, tax and social security. This gives rise to uncertainties and controversies in court cases. From the perspective of Brazilian law, the main question is whether these incentives may be considered work or performance if there is no (or negligible) cost and no financial exposure to the employee.
Slaughter and May | United Kingdom | 14 Dec 2022
How might the R&D tax relief regime review affect investment in the life sciences sector?
🕑 8 minutes In 2020, the life sciences sector had an annual turnover of £89 billion. As UK investment in the life sciences sector continues to grow, a natural consequence is that the research and development (R&D) tax regime will play a key role in incentivising investment by reducing the costs of innovation. This article focuses on some of the recent developments coming out of the UK......
SyCip Salazar Hernandez & Gatmaitan | Philippines | 30 Sep 2022
How to take advantage of new tax incentives for renewable energy in the Philippines
After more than 10 years, the Department of Finance has finally issued Revenue Regulations (RR) 7-2022, which provides "the policies and guidelines for the availment of tax incentives under the Renewable Energy Act of 2008". This article sets out details of the tax incentives, which taxpayers may take advantage of them and the process for doing so.
Rato, Ling, Lei & Cortés Advogados | Macau | 15 Sep 2022
New residence scheme to attract non-resident qualified professionals
The Macau Special Administrative Region (MSAR) is facing severe demographic problems, such as an aging population, a low birth rate and the local "brain drain". It is therefore crucial to attract more high-quality talent to enhance the economic diversification of the MSAR – in particular, talents who have knowledge and experience in key industries. In this context, the legislature recently......
Pinsent Masons | United Kingdom | 2 Sep 2022
Review of R&D tax reliefs – where are we now?
The United Kingdom's research and development (R&D) tax credits system will undergo significant changes in April 2023, both in the context of the types of R&D activities that will qualify for tax relief and the way in which businesses can claim relief. This article outlines the changes that are being introduced, the impact they may have on businesses seeking to claim R&D tax reliefs and what......
Zhong Lun Law Firm | China | 15 Aug 2022
科研院校科技成果转化，需关注哪些重点法律问题？（下）
在上篇中，本文释明了科研院校科技成果转化的基本概念、转化方式，进一步说明职务科技成果的认定以及权属问题，以及科技成果转…
Hogan Lovells | USA | 12 Aug 2022
The IRA’s transformative tax incentives for solar energy projects and manufacturing operations
The Inflation Reduction Act (IRA), as passed by the House and Senate, is a major political achievement for the Biden Administration, Senate Majority…
JPM & Partners | Serbia | 22 Jun 2022
Tax incentive for new residents in Serbia
Government of the Republic of Serbia adopted the Regulation on Criteria for Granting Incentives to the Employers who Employ Newly Inhabited Persons in…
SyCip Salazar Hernandez & Gatmaitan | Philippines | 10 Jun 2022
Electric Vehicle Industry Development Act offers tax incentives
The Act Providing for the Development of the Electric Vehicle Industry outlines the regulatory framework and creates a comprehensive roadmap for the operation of electric vehicles (EVs) in the Philippines. This article provides an overview of the tax incentives that this new law provides for manufacturers and importers of EVs, and their parts and components.
