Found 196 briefings
Double tax treaty protection can provide significant tax savings for foreign investors operating in Russia, but enforcing such tax treaty provisions can present challenges. This Goltsblat BLP briefing highlights recent examples of adverse case law interpretations of double tax conventions.
Company: Goltsblat BLP | Published: 21 November 2013 | Business Area: Corporation Tax
Although the chairmen of the tax writing committees are committed to enacting comprehensive US tax reform, recent developments suggest the bulk of the reform debate will have to wait until the second session of this Congress in 2014. DLA looks at the issues and assesses the prospects for reform.
Company: DLA Piper | Published: 20 November 2013 | Business Area: Corporation Tax
It is a well-established principle that courts of one country will not enforce the revenue laws of another country. However, a recent Court of Appeal decision shows that companies can no longer rely on 'the revenue rule' to safeguard English-based assets against foreign claims, as Mourant reports.
Company: Mourant Ozannes | Published: 12 November 2013 | Business Area: Corporation Tax
Each week, Tax Journal readers submit tax queries, which are answered by leading experts. This article focuses on four topical tax issues covering: treaty non-resident companies; reverse earn-outs; sale of shares on retirement; taxation of distribution; buying back shares from employees.
Company: Tolley | Published: 08 November 2013 | Business Area: Corporation Tax
In two recent cases involving input tax recovery, the Court of Justice of the European Union has has gone much further than HM Revenue & Customs would have liked with its rulings. Together, the two cases open up the possibility of far greater input tax recovery, as Nabarro reports.
Company: Nabarro | Published: 04 November 2013 | Business Area: Corporation Tax
Doing business in Japan has never been easier. It is safe, relatively deregulated, consistent, profitable and enjoyable. This comprehensive DLA Piper guide covers key areas of law including the Companies Act, M&A, employment, taxation, contracts, product liability and dispute resolution.
Company: DLA Piper | Published: 01 November 2013 | Business Area: Corporation Tax
Following a short consultation, HM Revenue & Customs has announced that changes to the way in which service companies are taxed will take immediate effect. These are significant changes, but their precise impact will depend on individual circumstances, as Baker Tilly reports.
Company: Baker Tilly | Published: 31 October 2013 | Business Area: Corporation Tax
Following its proposal to prevent individuals from being able to obtain corresponding adjustments under the UK’s transfer pricing rules, HMRC has now announced that the changes will come into immediate effect, as Macfarlanes reports.
Company: Macfarlanes | Published: 30 October 2013 | Business Area: Corporation Tax
A new set of accounting rules, FRS 102, will be mandatory for accounting periods commencing on or after 1 January 2015. However, if you occupy premises under a lease and received an incentive for entering into that lease, you may gain cash flow advantage from early adoption, as Baker Tilly explains.
Company: Baker Tilly | Published: 28 October 2013 | Business Area: Corporation Tax
Taxes will be a major part of the budget discussions now under way in Washington. While it is too early to predict the outcome, it is clear that the chairs of the tax writing committees see this as a major opening for their efforts to achieve tax reform, as DLA Piper reports.
Company: DLA Piper | Published: 22 October 2013 | Business Area: Corporation Tax
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