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Date Title
February 2013
Newsletter
This is the February 2013 edition of the Paris Tax Newsletter.
1 February 2013
Client/Legal Alert
This alert is about the 30 January 2013 order, which approved the model declaration of goods and rights held abroad and determines the place, form, deadline, and procedure for filing.
January / February 2013
Newsletter
This is the October / November 2012 edition of China Tax Monthly.
January 2013
Newsletter
Baker & McKenzie's Executive Compensation and Employee Benefits Practice Group is pleased to provide you with their latest Compensation & Benefits Quarterly Update.
January 2013
Newsletter
This is the January 2013 edition of the Paris Tax Newsletter.
February 2013
Featured Content
Baker & McKenzie's State and Local Tax practitioners will be offering SALT Roundtables in Palo Alto on 7 February 2013, Dallas on 20 February 2013 and Houston on 21 February 2013.
14 January 2013
Client/Legal Alert
The United States Treasury recently published the Model 2 intergovernmental agreement (IGA), along with an update to the Model 1 IGAs, which will allow countries with law impediments to provide information on US accounts held by foreign financial institutions. The model IGA is the next step in the evolution of the US Treasury's strategy for implementing the Foreign Account Tax Compliance Act, enacted in 2010.
9 January 2013
Client/Legal Alert
A summary of the salient points of Law 16/2012 (new tax measures on public finances) and Law 17/2012 (the 2013 General State Budget Act), which were published by the Spanish government in December 2012.
4 January 2013
Client/Legal Alert
Baker & McKenzie's Tax Policy Group practitioners present an alert highlighting the recently enacted American Taxpayer Relief Act of 2012. The alert discusses the temporary extension of tax provisions for businesses and permanent tax relief for individuals, including permanent changes to the estate and gift tax.
January 2013
Client/Legal Alert
On 17 December 2012, the Federal Official Gazette (the DOF, for its Spanish acronym) published the Federal Income Law (Ley de Ingresos de la Federacion or LIF) for fiscal year 2013, which provides, in article 21(I)(6)(a), among other things, that, for purposes of the first paragraph of article 10 of the Mexican Income Tax Law (MITL), a 30 percent rate will apply during fiscal year 2013.
January 2013
Client/Legal Alert
On 23 December 2012, the Congress of the State of Nuevo Leon approved the reform to the State Finance Law, whereby the Payroll Tax (ISN per its Spanish acronym) rate was modified to become a 3 percent rate as of 1 January 2013. Under this reform, the ISN payment will be increased in 50 percent.
January 2013
Client/Legal Alert
Federal Law No. 282-FZ, dated 29 December 2012 introduced new amendments to the Russian Tax Code relating to tax withholding on income on certain types of securities paid to foreign individuals and legal entities. In the future, this approach could possibly be extended to other types of income if further tax law changes are made.
January 2013
Client/Legal Alert
The UK Government has recently published its response to a consultation exercise on the introduction of a new video games tax relief, and draft legislation setting out its detailed proposals.
January 2013
Client/Legal Alert
This alert discusses Italy's implementation of the Tobin tax, a tax on financial transactions, which will apply starting 2013 on transfers of shares and equity-linked financial instruments issued by companies resident in Italy, and on transactions of derivatives having the same underlying securities.
January 2013
Client/Legal Alert
In October 2012, the UN released the Practical Manual on Transfer Pricing (UN Manual), which includes a China Chapter. As the UN Manual is over 350 pages long, for your convenience, we have reproduced the China Chapter of the UN Manual. Moreover, in response to requests, we have also prepared a Chinese translation of the China Chapter.
 
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