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Taxand | 2 Jul 2020

Remaining BEPS issues: Pillar Two


Vinson & Elkins LLP | Global | 4 Jun 2020

Navigating Challenging Times: Tax Opportunities


Winston & Strawn LLP | USA | 3 Jun 2020

Recent Tax Developments Affecting Alternative Energy Transactions: Extension of Continuity and Five Percent Safe Harbor Under IRS Notices

In response to the economic disruptions that have resulted from the COVID-19 pandemic, on May 27, 2020, the IRS issued Notice 2020-41 to extend the…

Stibbe | Netherlands | 3 Jun 2020

Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy

This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently…

RPC | United Kingdom | 3 Jun 2020

Investec - Court of Appeal confirms partnership contributions not deductible

In Investec Asset Finance Plc and Another v HMRC [2020] EWCA Civ 579, the Court of Appeal has held that partnership contributions were non-deductible…

Haynes and Boone LLP | USA | 3 Jun 2020

IRS Issues Proposed Rule on Withholding from Periodic Payments from Pensions and Annuities

Under Section 3405(e)(2) of the Internal Revenue Code, withholding from periodic payments from pensions and annuities is determined under rules…

BLawyers Vietnam | Vietnam | 3 Jun 2020

Tax policy for expenses related to foreign employees who have not yet been granted work permits

On 23 April 2020, the Ha Noi City Department of Taxation issued the Official Letter No. 26515/CT-TTHT on tax policy for expenses related to foreign…

Proskauer Rose LLP | USA | 3 Jun 2020

One Problem Solved: Notice 2020-42 Provides Temporary Relief for Witnessing Spousal Consents

This afternoon, the Treasury Department issued Notice 2020-42, ending the uncertainty surrounding spousal consents to retirement plan distributions…

Squire Patton Boggs | USA | 3 Jun 2020

COVID-19: US Developments - Implementation and Oversight of CARES Act - June 3, 2020

Turmoil on America’s streets has become the primary focus of attention for the White House in recent days, marking a pivot away from the…

Deacons | Hong Kong | 3 Jun 2020

COVID-19 Anti-epidemic Fund: Tax exemption on government subsidies

In light of the COVID-19 public health crisis, the Government of Hong Kong has taken historic measures to restore confidence and liquidity to the…
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