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UK Budget 2012 EUcross-border aspects
  • Dorsey & Whitney LLP
  • United Kingdom, European Union
  • March 21 2012

A short summary of the substantive measures from today’s Budget follows.

2010 Emergency Budget
  • Dorsey & Whitney LLP
  • United Kingdom
  • June 22 2010

The 2010 Emergency Budget was released today.

When will a tax motive be abusive?
  • Dorsey & Whitney LLP
  • European Union
  • June 2 2010

In cases such as the Thin Cap GLO, the ECJ has indicated that restrictions tax measures might be permitted where the transactions was not genuinely commercial, but purely for tax objectives.

Implications for all Community law claims: High Court judgment in the Thin Cap GLO (17 November 2009)
  • Dorsey & Whitney LLP
  • United Kingdom, European Union
  • November 17 2009

In March 2007, the ECJ concluded that the UK’s Thin Cap rules would offend Community law unless they could be interpreted as applying only to wholly artificial arrangements designed to obtain a tax advantage and protected genuine commercial arrangements from any thin cap adjustments even if beyond arm’s length terms.

Supreme Court skeptical of business method patents
  • Dorsey & Whitney LLP
  • USA
  • November 10 2009

At the well-attended argument of In re Bilski before the Supreme Court yesterday, the Justices expressed skepticism over the patent-eligibility of business methods, suggesting that such methods have not historically been considered patentable and should not be now.