Clear all

Refine your search

Content type
Tags
Firm name
Author
Jurisdiction
Language

5,782 results found

Article
Ask Lexy

Miller Chevalier | USA | 16 May 2022

TAX TAKE: Should I Stay or Should I Go: Could a Tax Package Be Added to the China Competition Bill?

Last Thursday, the bipartisan House and Senate conference committee for what has come to be known as the China competition bill had its…
Article
Ask Lexy

Kramer Levin Naftalis & Frankel LLP | USA | 14 Apr 2022

Amendments to the New York State Brownfield Cleanup Program

The New York State Legislature has passed legislation that amends the NYS Brownfield Cleanup Program (BCP) and associated tax credit program and…
Article
Ask Lexy

Frost Brown Todd LLC | USA | 17 Mar 2022

Change on the Horizon: Kentucky Historic Preservation Tax Credit Updates

A major expansion of Kentucky's Historic Preservation Tax Credit may soon be law. On March 15, the Kentucky House of Representatives voted 85 to 2 to…
Commentary
Ask Lexy

Studio Legale e Tributario Biscozzi Nobili Piazza | Italy | 14 Jan 2022

Changes to Patent Box regime

With Law Decree 146/2021, the Italian government replaced the former "Patent Box" regime. The new provisions modify the nature of the existing regime. There will no longer be a profit-based benefit; rather, it will translate into an additional 90% cost deduction for research and development costs incurred by Italian taxpayers relating to copyrighted software, patents, trademarks, designs,......
Article
Ask Lexy

SS Rana & Co | India | 7 Dec 2021

Reversing input tax credit- buyer not liable for seller’s default

Under the GST regime, tax on value addition is implemented through a seamless process of Input Tax Credit (ITC). When a buyer who is registered under…
Article
Ask Lexy

WTS Global | France | 19 Nov 2021

France: An overview of recent news regarding the research tax credit (CIR)

The French Supreme Court recently confirmed that the reimbursement of a CIR claim occurring after a rejection decision gives rise to the right to the…
Article
Ask Lexy

Nomos | France | 25 Oct 2021

Crédit d’impôt spectacles vivants : l’emploi de l’artiste principal par le producteur érigé en condition d’éligibilité au crédit d’impôt

Introduit par la Loi de Finances pour 2016, l’article 220 quindecies du code général des impôts (« CGI ») prévoit un crédit d’impôt pour dépenses de…
Article
Ask Lexy

Walkers | European Union, Ireland, OECD | 12 Oct 2021

Budget 2022 - Ireland - Tax Highlights

"We will remain an attractive location for investment and we will continue to play to our strengths" The Minister for Finance, Paschal Donohoe, and…
Article
Ask Lexy

Fenwick & West LLP | USA | 9 Sep 2021

U.S. Tax Legislation Alert: Wyden Bill Proposes Major Changes to GILTI, Foreign Tax Credit and Other Rules

Last month, Senate Finance Committee Chair Ron Wyden of Oregon and fellow Finance Committee Democrats Sherrod Brown of Ohio and Mark Warner of…
Article
Ask Lexy

Hogan Lovells | Italy | 24 Aug 2021

Italy: new tax incentives for electronic payment instruments

Following the tax relief introduced by Article 22 of Law Decree No. 124/2019, as converted into law by Law No. 157/2019, according to which merchants…
Previous page 1 2 3 ...