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Combining the knowledge of local laws and cultures with a global reach is just one of the ways Baker & McKenzie separates itself from other firms. Our genuinely global perspective allows us to operate without boundaries around the world, in every jurisdiction that is important to your business.

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Date Title
February 2016
Client/Legal Alert
The National Integrated Service of Customs and Tax Administration (Revenue Service), through Administrative Guidelines No. SNAT/2016/011 (Guidelines 011) (Official Gazette No. 40,846 of 11 February 2016) h readjusted the value of the Tax Unit (TU) from BsF. 150.00 to BsF. 177.00, even when the National Assembly, to whom the Revenue Service must consult for opinion, did not agree with the adjustment. Guidelines 011 entered into force the day of its publication on Official Gazette.
1 February 2016
Client/Legal Alert
On 28 December 2015, the Luxembourg tax authorities released a new circular (LITL n°104/2bis) which imposes a new notification requirement on companies offering share plans to employees in Luxembourg.
February 2016
Client/Legal Alert
Following the 2016 Budget recalibration speech on 28 January 2016, the Ministry of Finance announced a tax amnesty programme for 2016 to encourage taxpayers to voluntarily disclose their income accurately and to settle tax arrears, if any.
February 2016
Client/Legal Alert
The National Integrated Service of Customs and Tax Administration (Revenue Service) issued Administrative Order No. SNAT/2015/0017 (Official Gazette No. 40,656 of 8 May 2015) (Order 0017), which established the formalities that producers and importers of alcoholic beverages must follow for identifying the consumer's retail price on labels and bottles.
28 January 2016
Client/Legal Alert
Under the Joint Comprehensive Plan of Action (JCPOA), 16 January 2016 was Implementation Day. On that date, the European Union, the Swiss Government, and the US Government relaxed certain sanctions against Iran after the International Atomic Energy Agency confirmed that Iran had fulfilled its nuclear-related commitments under the JCPOA. Canada’s sanctions targeting Iran have not been affected.
22 January 2016
Client/Legal Alert
The Act on Tax on Certain Financial Institutions has been already adopted by Polish Parliament on 15 January 2016 (the Act). The Act imposes a tax obligation on certain financial and insurance institutions to pay special monthly levy of 0,0366% on the value of an institution's assets, subject to certain exemptions, thresholds and deductions (the Tax). The implementation of the Act was aimed at creating an additional source of funding for public expenditure, in particular social security, as set out in the Polish Government’s spending programme.
January 2016
Client/Legal Alert
As Algeria is dealing with revenue shortfalls, two important legislative texts were published at the end of 2015.
13 January 2016
Client/Legal Alert
In 2013, Belgium introduced a new reporting obligation for individual founders and beneficiaries of so-called legal arrangements (i.e. trusts, foundations and certain tax haven companies). In 2015, further to the reporting obligation, a regime of tax transparency for the income of such legal arrangements was introduced (the so-called Cayman Tax).
January 2016
Client/Legal Alert
On 29 December 2015, the Finance Act 2015 (FA) received the royal assent and was passed into law. One of the amendments introduced in the FA affects the taxation of advance payments, and signifies a departure from the previous tax treatment for advance payments.
January 2016
Client/Legal Alert
2016 Pensions Legal Planner
January 2016
Newsletter
This is the January 2016 edition of the Paris Tax Newsletter.
January/February 2016
Article
In an article published in the January/February 2016 issue of the Journal of Corporate Taxation, Anne Batter and Alexandra Minkovich provide an overview of the rules governing the tax treatment of lobbying expenses and consider when each method for allocating costs to lobbying expenses is most beneficial.
January 2016
Client/Legal Alert
On 7 December 2015, the Australian Federal Government released its National Innovation & Science Agenda (NISA). Through the NISA, the government will invest AUD1.1 billion into a number of initiatives designed to incentivise innovation and entrepreneurship, reward risk taking in business and promote the science and technology sectors in Australia.
January 2016
Client/Legal Alert
The Law Approving the Convention between the Government of the Bolivarian Republic of Venezuela and the Government of the Saudi Arabian Kingdom to Avoid the Double Taxation and Prevent the Tax Evasion regarding Income Tax was published in Official Gazette No. 40,819 of 30 December 2015.
January 2016
Client/Legal Alert
Amendment to the Venezuelan Income Tax Law, effective 1 January 2016
 
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Every day our more than 4,000 lawyers, economists, tax advisors and other professionals share insights and best practices across borders and practices. We speak more than 75 languages and represent more than 55 nationalities, and the close relationships among our people fosters the trust needed to develop and deliver world-class solutions to multinational clients.

We share an uncompromising commitment to excellence, which explains why more of our lawyers are included as leading lawyers in the Chambers Global Guide to the World’s Best Lawyers than any other Global 20 law firm.

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We are passionately global — it's in our DNA.

We started with a vision of going global and were in eight countries before our 10th anniversary. Today we have 77 offices in 47 countries -- including the emerging markets so important to the growth of your business.
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**In cooperation with Trench, Rossi and Watanabe Advogados
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We service clients throughout the world and in some countries where we do not have offices, working with carefully selected local firms to leverage our global knowledge and capabilities.

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