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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
September 2013
Client/Legal Alert
On 8 September 2013 Mexico's President, Enrique Peña Nieto, submitted to the House of Representatives of the Mexican Congress a bill proposing an extensive reform of Mexico's tax system (Tax Reform).
October 2013
Client/Legal Alert
During the early morning of 30 October 2013, the Mexican Senate approved the Bill for a Tax Reform, leaving only some reserved provisions for subsequent discussion on October 30th. Although many of the provisions were approved by the Senate as they were presented by the House of Representatives, several other provisions were modified and the Bill will have to be returned to the House of Representatives for further deliberation and voting (including the provisions related to maquiladoras, dividend payment and deductible expenses).
October 2013
Client/Legal Alert
The Government of Leningrad Oblast intends to provide state support to companies investing in the least developed territories of Leningrad oblast. Currently these are the Lodeynopolsky, Podporozhsky and Boksitogorsky municipal districts.
October 2013
Newsletter
The October 2013 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.
October 2013
Client/Legal Alert
The Brazilian Federal Revenue Office (RFB) issued, on 17 September 2013, Normative Ruling No. 1,397/13, which sets forth the rules that must be observed by legal entities subject to the Transitory Tax Regime (RTT), introduced by Law No. 11,941/09.
16 September 2013
Client/Legal Alert
Following the United States Supreme Court decision in United States v. Windsor , the Internal Revenue Service (IRS) has issued guidance on how the Court's decision to strike down Section 3 of DOMA impacts the Internal Revenue Code. The guidance was released in Revenue Ruling 2013-17 and an accompanying set of Frequently Asked Questions (FAQs).
September 2013
Client/Legal Alert
On 17 September, the Dutch government released its Budget 2014, containing the Tax Plan 2014 which includes certain amendments to Dutch tax law.
9 August 2013
Client/Legal Alert

On 22 July 2013, a draft law (hereafter Bill) on the Private Foundation (hereafter PF) was submitted to the Luxembourg Parliament.

The implementation of such a vehicle is deemed to meet the needs of both private clients and stakeholders of the financial sector in order to have a wide range of legal instruments dedicated to the asset management activities.

September 2013
Client/Legal Alert
On 8 September 2013 the Mexican President presented to the Mexican Congress a substantial tax reform (Tax Reform). If the Tax Reform would be enacted by the Mexican Congress, it will come into force as of 2014.
September 2013
At a meeting held on 28 August 2013, the Second Chamber of the Supreme Court of Justice of the Nation (the SCJN) declared the unconstitutionality of article 33 of the "Decree for the Promotion and Operation of the Maquiladora Export Industry (IMMEX Decree)," as it considered that the Congress of the Union has never authorized the Federal Executive to set discriminatory distinctions among the maquiladora companies.
September 2013
Client/Legal Alert
On 8 September 2013, the Mexican President, Enrique Peña Nieto, submitted to the House of Representatives of the Mexican Congress a bill with a substantial tax reform (Tax Reform). This Tax Reform proposes, in general terms, the following changes and additions (among many other important topics that will be included in subsequent alerts).
September 2013
Client/Legal Alert
The pilot VAT program commenced on 1 January 2012 and was expanded nationally on 1 August 2013. China has now issued the long-awaited administrative measures on VAT exemption for cross-border services. Companies in China can now follow the prescribed procedures to obtain VAT exemption on service revenue from cross-border international transportation and so-called “modern services” within the scope of the pilot VAT program, where such services are not otherwise zero-rated for VAT purposes. These rules apply to both past and future services.
September - November 2013
Newsletter
This is the September - November 2013 issue of the Luxembourg office newsletter.
August 2013
Newsletter
The August issue of Tax News & Developments includes topics on the recent Tax Court's decisions in Eaton v. Commissioner, Welle v. Commissioner,  FATCA developments, the OECD's action plan on Base Erosion and Profit Shifting and the Supreme Court opinion in City of Arlington v. FCC. 
9 August 2013
Client/Legal Alert
The Belgian government has introduced a new reporting obligation that has important implications for Belgian resident founders and beneficiaries of foreign trusts, foundations and similar structures.
 
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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.

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