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Date Title
20 November 2012
Client/Legal Alert
9 November 2012
Client/Legal Alert
This alert discusses the Russian Ministry of Finance's removal of Cyprus from the black list of offshore jurisdictions starting 1 January 2013.
November/December 2012
Featured Content
Baker & McKenzie's State and Local Tax practitioners will be offering SALT Roundtables in Minneapolis on November 29 and Seattle (Bellevue) on December 4.
2 November 2012
Client/Legal Alert
The Court of Justice of the European Union (CJEU) has ruled in favour of German car manufacturer Daimler AG and Danish company Widex A/S in a VAT refund case, dismissing the Swedish Tax Agency's argument that the entities in question had no right to claim VAT refunds as they were deemed to have "fixed establishments" in Sweden even though no taxable supplies were made in Sweden.
November 2012
Newsletter
This is the November 2012 edition of the Paris Tax Newsletter.
October / November 2012
Newsletter
This is the October / November 2012 edition of China Tax Monthly.
October 2012
Newsletter
October's issue of Tax News & Developments includes discussions on recent Tax Court case Hewlett-Packard Co. v. Commissioner, United States v. Quality Stores, Inc. and Gillette v. Franchise Tax Board. Other articles include comments on final and proposed regulations under Section 904 and the Congressional Budget Office's Forecast.
2 October 2012
Client/Legal Alert
The Swiss government proposes substantial amendments to Swiss tax legislation impacting bank secrecy in Swiss tax matters.
Autumn 2012
Article
Glenn G. Fox, partner in the New York office of Baker & McKenzie, co-authors "'Canada' Immigration Trusts for U.S. Persons."

Reprinted with permission from: International Law Practicum, Autumn 2012 ,Vol. 25, No.2, published by the New York State Bar Association, One Elk Street, Albany, NY 12207.
October 2012
Client/Legal Alert
The policy on the VAT position of supervisory directors has changed. Until recently, supervisory directors were not obliged to register for VAT until they held five or more independent directorships. Under pressure of the European Commission, that policy has recently been repealed. As a result, holding just one supervisory directorship will trigger the obligation to register for VAT. This new policy must be applied as of 1 January 2013. As of that date, registering for VAT will often be inevitable for supervisory directors. VAT will then be chargeable on all payments that a supervisory director receives for his activities. They include not only the fee itself, but also items such as expense allowances and shares or options. Their current value will have to be taken into account.
October 2012
Client/Legal Alert
The policy on the VAT position of supervisory directors has changed. Until recently, supervisory directors were not obliged to register for VAT until they held five or more independent directorships. Under pressure of the European Commission, that policy has recently been repealed.
October 2012
Client/Legal Alert
Earlier this year, the UK Government proposed a number of significant changes to the income tax treatment of interest received and on deduction of tax from interest paid.
October 2012
Client/Legal Alert
The bill of law no. 6471, implementing the AIFMD in August, aims to strengthen Luxembourg's attractiveness as an alternative fund centre by creating the Specialised Limited Partnership vehicle and overhauling the tax regime of carried interest.
October 2012
Newsletter
This is the October 2012 edition of the Paris Tax Newsletter.
October 2012
Client/Legal Alert
The OECD has recently published an updated discussion paper on the transfer pricing of intangibles.
 
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