3,283 results found
Stewarts | European Union, United Kingdom | 11 May 2023
Cum-ex and cum-cum trading: a spark in a tinderbox for European banks?
Banking crises are back. The collapse of Silicon Valley Bank and Signature Bank, as well as UBS’s takeover of Credit Suisse and JP Morgan’s…
CGO Legal | Estonia | 20 Mar 2023
Zaliczki na dywidendę w estońskim CIT
Wraz ze wzrostem popularności estońskiego CIT, jak można się było spodziewać, pojawiły się istotne wątpliwości. Dotyczą one m. In. Możliwości…
Pinsent Masons | United Kingdom | 17 Mar 2023
UK holding companies – key tax considerations
After a protracted exit from the European Union, the United Kingdom continues to be one of the most attractive locations for holding companies. The (current, at least) UK government appears committed to ensuring it remains this way. This article considers the characteristics of the UK tax system and examines the key tax considerations for corporates looking to establish a holding company and......
Brodies LLP | United Kingdom | 22 Feb 2023
Untraceable shareholders - what can a company do with their dividends and shares?
Untraceable shareholders can cause administrative issues for a company for all sorts of reasons, such as increased paperwork in relation to the…
Garrigues | Spain | 19 Sep 2022
Los gastos financieros derivados de préstamos para la distribución de dividendos son deducibles
El Tribunal Supremo entiende que este TIPO de gastos financieros está vinculado a la actividad y, por tanto, no se puede calificar como liberalidad…
Ganado Advocates | European Union | 7 Sep 2022
CJEU clarifies when dividend payments by fund managers must comply with the sound remuneration principles under AIFMD and UCITS Directive
On 1 August 2022, the Court of Justice of the European Union (“CJEU”), in delivering a ruling in the case of HOLD Alapkezelő Befektetési Alapkezelő…
WTS Global | India | 2 Jan 2022
India: Taxation of Dividend income
Under the erstwhile Dividend Distribution Tax (‘DDT’) [i.e. Prior to 1 April 2020], taxes on dividend were to be paid by the dividend distributing…
Loyens & Loeff | Netherlands | 9 Dec 2021
Overhaul proposal for Dutch dividend withholding exit tax for certain cross-border reorganizations
On 8 December 2021, an amendment was published to overhaul the pending bill of law for an exit tax for Dutch dividend withholding tax (DWT) purposes…
DLA Piper | Luxembourg | 9 Oct 2021
Distributions of dividends (ordinary and interim), share premium and account 115 in Luxembourg
A dividend is a portion of the profits made by a company and paid to its shareholders out of distributable amounts as defined by Luxembourg law…
ONE Law Office | Thailand | 9 Aug 2021
All about ‘DIVIDEND’
Typically, from March to May in Thailand, most companies will pass a resolution in an Annual General Meeting of Shareholders (AGM) to distribute…
