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Date Title
October 2015
Newsletter
This is the October 2015 issue of the EMEA Tax Newsletter.
October 2015
Client/Legal Alert
The US Treasury Department and the IRS extended key FATCA transitional rules in Notice 2015-66.
September 2015
Client/Legal Alert
The US Treasury Department and the IRS extended key FATCA transitional rules in Notice 2015-66. Specifically, Notice 2015-66: (i) extends the date for beginning of withholding on gross proceeds to 1 January 2019; (ii) extends the date for beginning of withholding on foreign passthru payments to 1 January 2019 (at earliest); (iii) extends eligibility for limited branch and limited FFI status through 31 December 2016; and (iv) extends the date by which sponsoring entities need to register sponsored entities to 1 January 2017. Perhaps most significantly, the Notice provides relief and clarity for financial institutions in Model 1 IGA jurisdictions that have not yet brought the IGA into force. Taxpayers can rely on the Notice prior to the issuance of the amended regulations.
24 September 2015
Client/Legal Alert
On 17 September 2015, the State Administration of Taxation (SAT), released a long-awaited discussion draft of the revised Implementing Measures for Special Tax Adjustments (Draft Measures), which will provide comprehensive guidance on China's transfer pricing rules and replace the current Circular 2.
17 September 2015
Client/Legal Alert
The recently introduced Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 (Bill) contains the latest iteration of Australia's multinational anti-avoidance law (MAL) (as well as the increased penalty rules and the country-by-country reporting rules), which were originally announced on 12 May 2015.
4 September 2015
Thank you for your participation at Baker & McKenzie and Tax Executive Institute (TEI) on Transfer Pricing and Base Erosion and Profit Shifting (BEPS) conference held in Singapore on 4 September.
2 September 2015
Thank you for your participation at Baker & McKenzie and Tax Executive Institute (TEI) on Transfer Pricing and Base Erosion and Profit Shifting (BEPS) conference held in Hong Kong on 2 September.
September 2015
Client/Legal Alert

On 17 September 2015, the European Court of Justice ruled in three distinct yet comparable cases that the levy of Dutch dividend withholding tax in relation to portfolio shareholdings in Dutch companies is in conflict with the EU free movement of capital in certain circumstances.

 
September 2015
Client/Legal Alert
On 8 September, President Enrique Peña Nieto submitted his economic package to the Mexican Congress for 2016, including proposed amendments to various tax laws.
30 September 2015
Client/Legal Alert
Executive Order No. 2008/2015 (the Executive Order) was published in the Official Gazette on 30 September 2015.
September 2015
Client/Legal Alert
More than one year ago, a Decree was published in the Federal Official Gazette, amending, adding, and repealing various legal provisions set forth in the Federal Fiscal Code (Tax Reform for FY 2014).
August 27, 2015
Client/Legal Alert
Recently, in its 20 August 2015 decision in the "Anadon c/ Comision Nacional de Comunicaciones" case, the Supreme Court declared unconstitutional the ordinary appeal (recurso ordinario de apelacion).
August 2015
Newsletter
The August 2015 edition highlights recent US and Canadian tax developments, including the Tax Court's ruling in Altera, revenue procedures for MAP and APA submissions, the first reported appellate decision concerning a STARS transaction, and more.
August 2015
Marketing Material
The Federal Government has recently introduced amendments, which are effective from 1 July 2015, to the tax treatment of employee share schemes (ESS). The amendments reverse some of the changes introduced in 2009 and introduce further tax concessions for employees of certain eligible start-up companies. We now provide further detail about the start-up concessions.
17 July 2015
Client/Legal Alert
The State of Delaware is very close to enacting major revisions to its Abandoned and Unclaimed Property Law. This client alert focuses on some of those changes, which include a reduced look-back period for unclaimed property audits, reinstating interest, a permanent voluntary disclosure program, a new statutory notice requirement, and additional compliance burdens with respect to reporting unclaimed property. The legislation may offer opportunities to holders of Delaware unclaimed property that are currently unavailable under Delaware law. The bill has already been passed by both legislative chambers and is widely expected to be signed by the governor in the immediate future.
 
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