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IRS Releases Proposed Regulations Consolidating Guidance on Reissuance of Tax-Exempt Bonds
  • Mintz
  • USA
  • February 11 2019

On December 31, 2018, the Department of Treasury and Internal Revenue Service released long-awaited proposed regulations (the “Proposed Regulations”)

The Equity Release Swiss Army Knife
  • Herrington Carmichael LLP
  • United Kingdom
  • January 18 2019

Equity Release has been available for many years, and in different forms, and has changed greatly over that time. There are many more lenders in the

Italy approves the final provisions on the subject of so-called fiscal pacification
  • CMS Adonnino Ascoli & Cavasola Scamoni
  • Italy
  • January 18 2019

Law No. 136 of 17 December 2018 (hereinafter the "Conversion Law") which converted Decree Law No. 119 of 23 October 2018 (hereinafter the "Decree

Important judgment for taxpayers regarding trading stock valuation
  • Cliffe Dekker Hofmeyr
  • South Africa
  • January 18 2019

In C:SARS v Volkswagen SA (Pty) Ltd(1) the Supreme Court of Appeal dealt with important principles in the Income Tax Act (581962) -

Dutch Supreme Court confirms Yukos bankruptcy cannot be recognised in the Netherlands
  • NautaDutilh
  • Netherlands
  • January 18 2019

The Dutch Supreme Court today confirmed the decision of the Amsterdam Court of Appeals which found that the bankruptcy of Russian oil company Yukos

Putting Right Mistakes by Deputies
  • Anthony Gold
  • United Kingdom
  • January 18 2019

Professional Deputies often deal with transactions or investments involving millions of pounds. There can be unintended tax consequences of when

New tax exemptions and allowances for film and audiovisual production industry
  • Elias Neocleous & Co LLC
  • Cyprus
  • January 18 2019

The Income Tax Law was recently amended to provide an exemption of up to 50 for income derived from the production of films, series and other

Kentucky: department letter ruling not binding, refund denial upheld
  • Bingham Greenebaum Doll LLP
  • USA
  • January 18 2019

In World Acceptance Corp. & World Fin. Corp. of Kentucky v. Kentucky Dep't of Revenue, No. 2015-CA001852-MR (Ky. Ct. App. Jan. 4, 2019), the Kentucky

Besteuerung der Digitalisierten Wirtschaft
  • MME Legal Tax Compliance
  • Switzerland, OECD
  • January 17 2019

Anlass zur Erarbeitung einer schweizerischen Position zur Besteuerung der digitalisierten Wirtschaft stellt der für 2020 geplante Bericht der

Assouplissement de l’Exit tax
  • Squire Patton Boggs
  • France
  • January 17 2019

L’imposition des plus-values latentes lors du transfert par les contribuables de leur domicile fiscal hors de France, plus communément nommée Exit