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May 2012
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Newsletter
This first edition covers key tax matters and developments in Australia, China, India, Malaysia, Singapore, Taiwan, Thailand and Vietnam.
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May 2012
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Book
Each year, Baker & McKenzie lawyers produce Doing Business in Russia - a general guide for companies operating in or considering investment into the Russian Federation. The guide presents an overview of the key aspects of the Russian legal system and regulation of business activities in this country.
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26 April 2012
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Newsletter
The April 2012 issue of the Global VAT/GST Newsletter provides updates from Baker & McKenzie's Global VAT/GST practice on recent VAT and legal developments — both on a regional and a local country basis.
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28 March 2012
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Client/Legal Alert
The UK government has proposed major changes to the taxation of interest. These include ending the exemption from UK withholding tax on interest paid on quoted Eurobonds held by foreign affiliates, and removing the distinction between yearly and short interest arising in the UK.
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23 March 2012
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Client/Legal Alert
The Supreme Administrative Court recently handed down a verdict in the first case in Taiwan in which the court has ruled on transfer pricing issues since Taiwan's transfer pricing regulations were promulgated in 2004.
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7 March 2012
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Newsletter
This issue features a topic of regional significance:
- structuring investment in China with the points of view of major jurisdictions: France, Luxembourg, the Netherlands, Switzerland and the UK
- provides developments on corporate tax in various European jurisdictions: France, Germany, the Netherlands, Spain and the UnitedKingdom
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March 2012
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Client/Legal Alert
UK government clamps down on enveloping of high-value residential property in corporate structures. Stamp duty land tax and capital gains tax charges likely to discourage use of such structures for residential investment in the future.
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29 February 2012
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Newsletter
This is the February 2012 edition of China Tax Monthly.
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27 February 2012
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Article
Baker & McKenzie's inaugural Insights report, an in-depth look at some of the key trends and developments in the global private equity industry.
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27 February 2012
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Client/Legal Alert
On the 24th of February, the Dutch Supreme Court ruled that FOREX gains on so-called "tainted group debts" are exempt from Dutch corporate income tax.
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23 February 2012
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Client/Legal Alert
On 14 February 2012, the Internal Revenue Service published in the Federal Register several sets of regulations addressing the "splitting" of foreign taxes from the income on which they are imposed for purposes of the foreign tax credit allowed by the Internal Revenue Code. The guidance represents a major effort by the Service to curtail "cross-crediting" of foreign taxes, that is, a US taxpayer's ability to offset foreign tax on an item of income against US tax on another item of foreign income.
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22 February 2012
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Newsletter
The February issue of Tax News and Developments discusses several recent IRS guidance updates, including Tangible Property Costs, Foreign Tax Credit Splitters, the OVDI 2011+ Program, Foreign Base Company Sales Income, FATCA, Taxpayer's Rescission of Corporate Reorganization, the COI pond and Conduit Financing Regulations.
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14 February 2012
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Client/Legal Alert
On 8 February 2012 the IRS issued proposed regulations governing the phased implementation of the Foreign Account Tax Compliance Act. These provisions include a new and additional withholding tax compliance regime, effective in 2013. This client alert will address the changes and modifications of prior guidance as well as other key features of the proposed regulations.
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3 February 2012
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Client/Legal Alert
France has formally asked Luxembourg to renegotiate the current tax treaty concluded with France so that the capital gain realised upon the sale by a Luxembourg company of shares in a French real estate oriented company would become taxable in France.
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February 2012
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Client/Legal Alert
AVD v. Comptroller of Income Tax [2011] SGITBR 3, Income Tax Board of Review, 13 October 2011
The decision of the Income Tax Board of Review (the Board) in the abovementioned case shows that it is possible to successfully challenge the Comptroller of Income Tax (the Comptroller) in the exercise of his discretion if the Comptroller did not fairly consider the taxpayer's application. |
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