93,442 results found
Osborne Clarke | United Kingdom | 6 Jun 2023
UK government launches new consultation and responds to call for evidence on 'umbrellas'
The government today (6 June) issued a summary of responses to the November 2021 call for evidence about "umbrella" arrangements in the UK and a new…
Osborne Clarke | Spain | 6 Jun 2023
Spanish General Directorate of Taxes: important ruling on Corporate Income Tax exemptions on the sale of subsidiaries
The Spanish General Directorate of Taxes has published a binding ruling that the income generated on the transfer of shares of an entity that has not…
Cooley LLP | United Kingdom | 6 Jun 2023
UK Reporting for Share Plans With UK Participants Due July 6
The deadline is approaching for the HM Revenue & Customs (HMRC) year-end reporting requirements for companies in the UK, US and elsewhere with share…
c | Mozambique | 6 Jun 2023
Asset management and private equity in Mozambique - Part VIII
Collective investment undertakings (such as private equity funds) are subject to the general regime of taxation of income, provided, on the one hand…
Graydon Head & Ritchey LLP | USA | 6 Jun 2023
New Optional In-Service Withdrawal Right for Domestic Abuse Victims
The next installment of our updates on SECURE 2.0 is on another new in-service withdrawal option. SECURE 2.0 allows plan sponsors of defined…
Taylor Wessing | United Kingdom | 6 Jun 2023
English court blocks restructuring plans that cram down tax authority
The English tax authority, HMRC, has successfully challenged the restructuring plans put forward by The Great Annual Savings Company Limited (GAS)…
PLMJ | Portugal | 6 Jun 2023
Legislative clarifications regarding tax benefits
With the approval of Law 20/2023 of 17 May, the legislature has introduced a number of legislative changes to various tax incentives. These…
Mourant | Guernsey, Jersey | 6 Jun 2023
The Channel Islands' Commitment to Implement the Pillar 2 Global Tax Framework
On 19 May 2023 Jersey and Guernsey confirmed their commitment to implementation of the Organisation for Economic Co-operation and Development (OECD)…
Osborne Clarke | Spain | 6 Jun 2023
Cambio de criterio de la DGT respecto de la exención fiscal por venta de filiales que no han iniciado materialmente su actividad
Un nuevo y afortunado pronunciamiento de la DGT permite la aplicación de la exención prevista en la Ley del Impuesto sobre Sociedades…
Vorys Sater Seymour and Pease LLP | USA | 5 Jun 2023
Texas Property Tax Exemption Program Replaces Chapter 313
The Texas House and Senate have approved House Bill 5 (HB 5), which would create a new property tax incentive program and replace the recently expired…
