Baker & McKenzie
Learn about us Locally »
English (Change Language)
Baker & McKenzie
Learn about us Locally
and/or
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.

Select a region or country to learn about on-the-ground resources immersed in the local culture or Learn about us Globally to view our talent and services worldwide.

When content is available in multiple languages, please select your preference on the right.

View All 76-90 of 341
Date Title
January 2016
Client/Legal Alert
Amendment to the Venezuelan Income Tax Law, effective 1 January 2016
January 2016
Client/Legal Alert
The Federal Ministry of Finance (FMF) presented its long expected draft statute for the Reform of Investment Taxation on 17 December 2015. In deviation from the discussion draft of July 2015, the current draft no longer provides for the abolition of the 95% tax exemption for profits from the sale of small (i.e. less than 10%) shareholdings, but instead provides for substantial changes in the credit and refund rules governing German withholding tax on dividends.
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
The National Assembly approved the Law on Water and Air Quality (Official Gazette No. 6,207 Extraordinary, of 28 December 2015) (the Law). The purpose of the Law is the management of the water and air's quality, environmental nuisances, and conditions for the management of liquid and gas wastes in order to protect living beings and ecosystems. The Law will enter into force on 27 February 2016.
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
2016 Pensions Legal Planner
January 2016
Client/Legal Alert
The specific RETT exemption for intragroup restructurings provided in Sec. 6a German RETT-Act (group exemption) is currently the subject matter of several pending appeal proceedings at the German Federal Tax Court (BFH). The BFH will have to determine in particular whether the legal term controlling undertaking (herrschendes Unternehmen) requires that the undertaking qualifies as a VAT entrepreneur; whether the pre-holding period applies in case of demergers into newly formed subsidiaries and whether the group exemption can be claimed in case of upstream mergers.
January 2016
Client/Legal Alert
Presidential Decree No. 2,169 (Official Gazette No. 6,210. Extraordinary, of 30 December 2015) created a tax on large financial transactions of legal entities and unincorporated economic entities (hereinafter the Tax). The Tax is not a novelty because in the past 21 years the Executive established several bank debits or financial transactions taxes. In those cases, however, taxes were extraordinary taxes created on account of a fiscal emergency and with a limited duration.
January 2016
Newsletter
This is the January 2016 edition of the Paris Tax Newsletter.
30 December 2015
Client/Legal Alert
The Protecting Americans from Tax Hikes Act of 2015 contains a provision that makes changes to the rules for real estate investment trusts (“REIT”) and the Foreign Investment in Real Property Tax Act of 1980 (“FIRPTA”), which as a general matter specially imposes US federal income tax, US tax return filing requirements, and US withholding tax on foreign investment in US real property.
18 December 2015
Article
New York state recently released draft regulations to implement the extensive corporate franchise (income) tax reform.  Maria Eberle and Lindsay LaCava discuss the most significant aspects of the draft nexus and sourcing regulations, and compare New York's new sourcing provisions to other market-based sourcing regimes in this article for Bloomberg BNA's Tax Management Weekly State Tax Report.
December 2015
Newsletter
The December 2015 edition highlights US and Canadian tax developments, including final regulations on transactions qualifying as "F" reorganizations, section 871(m) dividend equivalent regulations, and more. 
October & November 2015
Newsletter
December 2015
Client/Legal Alert
Administrative Order No. 015-002 (Official Gazette No. 40,804 of 7 December 2015) issued by the National Fund for Science, Technology and Innovation established the requirements and procedures that taxpayers of the special contribution of science and technology established in the Organic Law of Science, Technology and Innovation have to follow to obtain the electronic certificate that evidences the payment of the contribution. Taxpayers must register before the System for the Filing of Returns and Control of the contribution.
December 2015 & January 2016
Newsletter

In this issue of the China Tax Monthly, we will discuss the following tax developments in China:

  • The SAT Issues Supplementary Rules to the Administrative Measures on VAT Zero-rate Regime
  • The SAT Releases 2014 APA Annual Report
  • China Signs the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
  • Tax Treatment Clarified for Mutual Recognition of Funds between the Mainland and Hong Kong
  • Certain Employer-paid Commercial Health Insurance Premiums Are Exempt from Individual Income Tax
 
View All 76-90 of 341
Search Globally






or
Search Globally
Alphabetical by Last Name
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.

To find a Baker & McKenzie lawyer or other professional, enter a search parameter to the left.
Passionately global
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.
*Associated Firms
**In cooperation with Trench, Rossi and Watanabe Advogados
Other Geographic Initiatives

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.

 India Africa Central America 
  Central Europe   
We offer world-class career opportunities around the globe, while our entrepreneurial culture makes Baker & McKenzie a unique place to develop professionally.

Explore us Locally by selecting a region, country or office below, or select Submit to view our site Globally.