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Project Waltz - the last (and only) waltz for Reasonable Expectations?
  • Charles Russell Speechlys
  • United Kingdom
  • August 18 2017

Reasonable Expectations are no more. In IBM and Dalgleish the Court of Appeal overturned the High Court decision which established the principle of

Weekly Tax Highlights
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • August 18 2017

On 15 August 2017, Chevron discontinued its appeal to the High Court from the Full Federal Court decision in Chevron Australia Holdings Pty Ltd v FCT

Daily Tax Update - August 18, 2017: Sixth Circuit Affirms Dismissal of FATCA Challenge
  • Steptoe & Johnson LLP
  • USA
  • August 18 2017

In Crawford v. Department of Treasury, a panel of the US Court of Appeals for the Sixth Circuit affirmed the district court’s dismissal of a lawsuit

Fifth Circuit Vacates Denial of Charitable Tax Deduction For Conservation Easements
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • August 18 2017

On August 11, the U.S. Court of Appeals for the Fifth Circuit decided the case of BC Ranch II, LP, et al., v. Commissioner of Internal Revenue, which

SwissUK Agreement: new court decision on refund
  • Burges Salmon LLP
  • Switzerland, United Kingdom
  • August 17 2017

The recent case of Vrang v HMRC showed that it can be difficult (although still possible) to get charges levied under the SwissUK agreement refunded

Limitation of Benefits clause in the India Singapore DTAA - An analysis of recent decisions
  • Lakshmikumaran & Sridharan
  • India, Singapore
  • August 17 2017

The Mumbai Bench of the Income Tax Appellate Tribunal had occasion to examine the India Singapore Double Taxation treaty in a recent judgment in the

U.S. Tax Court Ruling Exempts Gain on Foreign Partner's Sale of a Partnership Interest
  • Foley & Lardner LLP
  • USA
  • August 17 2017

On July 13, 2017, the U.S. Tax Court issued a decision in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, 149 T.C. No. 3

Eighth Circuit grants Union Pacific $75 million in Tax Relief
  • Baker Sterchi Cowden & Rice LLC
  • USA
  • August 17 2017

Earlier this month, the Eight Circuit Court of Appeals overturned the lower court’s decision in a case that involved a dispute over whether the

Sovereign Immunity Principles Bar Taxpayers from Challenging John Doe Summonses
  • McDermott Will & Emery
  • USA
  • August 17 2017

In Hohman v. United States, Case No. 16-cv-11429 (E.D. Mich. July 11, 2017), two John Doe summonses directed a banking institution to deliver to the

Current Landscape of Free Trade Zones (the “FTZs”) in China
  • O'Melveny & Myers LLP
  • China
  • August 17 2017

In recent years, FTZs have been important laboratories for legal innovation in China. In the area of foreign investment, as of May 2015, the FTZs