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The European Commission’s 2016 Approach towards State Aid in Tax Matters
  • Loyens & Loeff
  • OECD, European Union
  • August 26 2016

The current European Commission (Commission) has the objective to close loopholes that enable multinationals to shift profits for tax avoidance

New German Fund Taxation Rules
  • K&L Gates
  • Germany
  • August 4 2016

After many years of discussions and various proposals that were later dismissed, the German legislature last month finally passed a law that

Q&A - What is the impact of the EU anti-tax avoidance Directive on investment funds?
  • Loyens & Loeff
  • OECD, European Union
  • July 19 2016

On 12 July 2016, the European Council formally adopted the "Anti-Tax Avoidance Directive". This directive obliges EU countries to implement specific

Budget 201617 - Multinationals in the spotlight
  • Clayton Utz
  • Australia, OECD
  • May 3 2016

This year's Budget has not brought in any major structural tax changes for business. The ambitions for tax reform of a couple of years ago have now

Pushing the envelope? the budget, the Finance Bill and the real estate sector
  • Hogan Lovells
  • United Kingdom
  • April 4 2013

The Chancellor's Autumn Statement has increasingly become the opportunity for a pre-Budget budget, and December 2012 was no exception. When it

UK government announces 2011 budget, tax changes
  • Katten Muchin Rosenman LLP
  • United Kingdom
  • March 25 2011

On March 23, the UK Government announced its budget and tax proposals for the UK tax year April 2011-April 2012.

Proposed changes to the interest exemption for non-residents will have far reaching and unintended implications
  • ENSafrica
  • South Africa
  • June 22 2010

In terms of the current law, interest earned by non-resident lenders from South African ("SA") resident borrowers is generally exempt from SA income tax.

Budget 2010
  • Dechert LLP
  • United Kingdom
  • April 15 2010

On 24 March, the Chancellor of Exchequer delivered his 2010 Budget statement.

UK Budget 2010 reform of investment funds tax rules
  • Dechert LLP
  • United Kingdom
  • April 13 2010

As part of the 2010 Budget the UK Government has announced that it will consider various reforms to the UK tax rules applicable to investment funds.

Investment fund managers and the new Harmonized Sales Tax
  • Stikeman Elliott LLP
  • Canada
  • December 8 2009

Ontario and British Columbia have announced that they will be following the lead of Newfoundland and Labrador, Nova Scotia and New Brunswick by harmonizing their provincial sales taxes (each a "PST") with the federal Goods and Services Tax ("GST"), effective as of July 1, 2010, to form a single Harmonized Sales Tax ("HST").