Enforcement and Regulation
Found 233 briefings
Enforcement and Regulation
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
The cloud over whether goods and services tax will be introduced in Malaysia was finally lifted on 25 October when the Prime Minister announced the Budget 2014. Buinesses will now have approximately 17 months to prepare for implementation - Baker & McKenzie looks at the key issues.
Company: Baker & McKenzie | Published: 14 November 2013 | Business Area: Enforcement and Regulation
The number of people in the UK subject to inheritance tax has dramatically increased in recent years, but for those whose estates may be liable to inheritance tax on death, a discounted gift trust may provide an effective means of mitigating their potential liability, as Bond Dickinson explains.
Company: Bond Dickinson | Published: 13 November 2013 | Business Area: Enforcement and Regulation
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
This briefing from Macfarlanes rounds up all the latest developments in financial services regulation, including the FCA's reviews of outsourcing arrangements and anti-money laundering controls in the asset management sector, and the consultation on changes to the Listing Regime.
Company: Macfarlanes | Published: 11 November 2013 | Business Area: Enforcement and Regulation
When it comes to expenses, VAT, compliance and HMRC guidelines, it is not always clear what best-practice is or even what the rules truly mean. This e-book provides individuals with a comprehensive guide to expenses, VAT and HMRC compliance.
Company: Concur | Published: 11 November 2013 | Business Area: Enforcement and Regulation
A typical investment portfolio will consist of a range of assets, such as cash, fixed interest stocks, equities and property, which can be held within a tax efficient investment wrapper such as an investment bond. In this briefing, Bond Dickinson looks at the advantages offered by investment bonds.
Company: Bond Dickinson | Published: 07 November 2013 | Business Area: Enforcement and Regulation
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
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
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