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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
23 November 2015
Client/Legal Alert
Treasury and the IRS have again issued inversion guidance in the form of Notice 2015-79.  This alert will discuss the new provisions which impacts both the ability to invert and the cost of post-inversion planning.
19 & 20 November 2015

Thank you for registering for Baker & McKenzie's 31st Annual Asia Pacific Tax Conference to be held at Shangri-La Hotel in Singapore on Thursday & Friday, 19 & 20 November 2015.

If you would like to bring a copy of the presentations and supplementary materials onsite, please download them from the links provided below. We will continue to upload materials as they become available.

17 November 2015
Client/Legal Alert
The recently enacted Bipartisan Budget Act of 2015 included a sweeping and radical overhaul to the current partnership audit rules by replacing the existing three regime system with one significantly different set of streamlined rules. This client alert provides an in-depth look at the new partnership audit rules.
6 November 2015
Client/Legal Alert
On 21 October 2015, the Official Gazette published Law No. 27,191 that expanded the tax benefits of Law No. 26,190 applicable to the national promotional regime for the use of renewable energy for the production of energy. The tax benefits will vary depending on whether the start-up date of the project is on or before 31 December 2016, 31 December 2017, 31 December 2021, or 31 December 2025.
5 November 2015
Recorded Webinar
On 21 October 2015, the European Commission issued the first two tax rulings State aid decisions finding the two rulings to violate EU State aid law.
November 2015
Client/Legal Alert
Like many other jurisdictions, Malaysia imposes withholding taxes on certain types of payments made to non-residents by residents.
November 2015
Newsletter
The November 2015 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.
November 2015
Client/Legal Alert
The National Anti-Drugs Fund issued Administrative Order No. 001-2015 of 29 July 2015 (Official Gazette No. 40.777 of 29 October 2015) that established the formal duties applicable to the taxpayers of the special contribution established in the Organic Law of Drugs.
November 2015
Client/Legal Alert
On 19 October 2015, Central Board of Direct Taxes (CBDT), issued the final rules in relation to multiple year data and computation of a range of arm's length prices (applicable to both international and specified domestic transactions). The current notification follows the draft rules issued for public comments on 21 May 2015 by the CBDT.
October 2015
The October 2015 edition highlights US and Canadian tax developments, including the OECD's final reports on BEPS, discussions on proposed regs under Section 367 and temporary and final regs under Section 482, and more.
16 October 2015
New York
Please click on the links below to download presentation materials and speakers CVs.
08 October 2015
Client/Legal Alert
The Heroes Earnings Assistance and Relief Tax Act of 2008 (the “HEART Act”) is well-known for imposing an exit tax on US citizens and long-term green card holders who expatriate from the United States. The HEART Act also imposes a tax on US citizens or residents who receive gifts or bequests from certain expatriates. This tax on US recipients of gifts or bequests is codified in Internal Revenue Code (“IRC”) section 2801 (the “section 2801 tax”). Like the exit tax, the section 2801 tax is applicable to persons who expatriate on or after June 17, 2008. Guidance regarding the section 2801 tax has been long-awaited since Notice 2009-85, released on October 15, 2009, announced that satisfaction of the reporting and tax obligations for certain gifts and bequests made since June 17, 2008 is deferred pending issuance of separate guidance.
October 2015
Client/Legal Alert
The Dutch Ministry of Finance issued a legislative proposal on 15 September 2015 to implement certain amendments to Dutch law as a consequence of the amended EU Parent Subsidiary Directive.
October 2015
Featured Content
Join Baker & McKenzie tax practitioners from around the world to discuss a number of international tax developments and opportunities at TEI's annual International Tax Day.
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.
 
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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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