We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 3,238

Australian Tax and Cryptoassets
  • Gilbert + Tobin
  • Australia
  • December 8 2017

Australian tax rules relating to cryptoassets remain in their infancy, comprising largely of antiquated rules for fiat currency transactions, with

Mixed fund cleansing
  • Collyer Bristow LLP
  • United Kingdom
  • November 24 2017

There is a potential solution for remittance basis users with mixed funds. We are currently in a two year window expiring on 5 April 2019 where

Major UK Real Estate Tax Changes for Overseas Investors Announced
  • Greenberg Traurig LLP
  • United Kingdom, Global
  • November 23 2017

Share On Nov. 22, UK Chancellor Phillip Hammond announced dramatic changes to the UK real estate market in the 2017 Budget. The Government has

UK Autumn Budget 2017
  • DLA Piper
  • United Kingdom
  • November 23 2017

On Wednesday 22 November, the UK Chancellor of the Exchequer delivered his Autumn 2017 Budget. The most significant announcement (though

Budget: Tax implications for real estate
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 22 2017

Apart from a couple of pieces of good news, the Autumn Budget materials published earlier today contain a number of definite and potential changes to

ICOs are everywhere and nowhere: how do you regulate a blockchain?
  • Corrs Chambers Westgarth
  • USA, Australia, Canada, Hong Kong
  • November 6 2017

It almost sounds like a fiendish puzzle set by The Riddler: what’s everywhere yet nowhere and can be created by anyone but knows no boundaries? It

France: 2018 Finance Bill - Summary of Tax Measures on Personal Income Tax, Wealth Tax and Employee Benefits
  • Baker McKenzie
  • France
  • October 30 2017

The French government released the draft Finance Bill for 2018 on September 27, 2017 and the draft Social Security Finance Bill for 2018 on September

Finance News Release: “Government moves to Reduce Small Business Tax Rate and Support Fairness for the Middle Class”
  • Thorsteinssons LLP
  • Canada
  • October 17 2017

Federal small business rate lowered to 10 on Jan. 1, 2018; 9 on Jan. 1, 2019. Proposed capital gains exemption limitation changes abandoned

Senator Orrin Hatch Comments on Patent Reform
  • Dilworth IP
  • USA
  • October 9 2017

Senator Orrin Hatch (R-UT), Chairman of the Senate Republican High-Tech Task Force and Former Chairman of the Senate Judiciary Committee, recently

Private Groups and Trusts under ATO scrutiny
  • Herbert Smith Freehills LLP
  • Australia
  • September 29 2017

The ATO in Australia continues to target privately owned and wealthy groups, with specific focus on groups with risky trust structures that exhibit