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Imputation des pertes à l’étranger : la jurisprudence Marks & Spencer a survécu !
  • Landwell
  • European Union
  • February 26 2013

Dans une décision A Oy, aff. C-12311 du 21 février 2013 la Cour de Justice de l'Union européenne, confirme sa position

Irish Finance Bill 2012
  • Landwell
  • Ireland
  • March 13 2012

On February 8 the Irish Finance Bill 2012 was published which the Finance Minister said was aimed at making further steps towards Ireland’s economic recovery and regaining fiscal autonomy

Tax-free merger - notional interest deduction
  • Landwell
  • Belgium
  • April 27 2011

Recently, an advance ruling has been published by the Belgian Ruling Commission confirming the view of the Belgian Minister of Finance that, in the envisaged tax-free merger, the notional interest deduction possibilities of the acquired company remained unchanged in the hands of the acquiring company

New rules for non-resident investment in portfolio investment entities
  • Landwell
  • New Zealand
  • May 20 2011

Parliament has proposed amendments to the Taxation (Tax Administration and Remedial Matters) Bill which introduce new tax rules for non-resident investors in portfolio investment entities (PIEs

Prise en compte pour le calcul de la participation des salariés des déficits transférés sur agrément
  • Landwell
  • France
  • May 25 2011

Par un rescrit publié ce jour, l'administration fiscale précise le sort des déficits transférés sur agrément, en vertu de l'article 209 II du CGI, dans le cadre d'une restructuration, pour le calcul de la réserve de participation des salariés de la société absorbante

French Financial Transaction Tax proposal
  • Landwell
  • France
  • February 8 2012

In August of last year, German Chancellor Merkel and French President Sarkozy announced their support for an EU wide Financial Transactions Tax (FTT