On February 26, 2019 the Court of Justice of the European Union (CJEU) issued the long-awaited judgments on the cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
3/5/2019
/ Anti-Abuse Rule ,
Beneficial Owner ,
Court of Justice of the European Union (CJEU) ,
Dividends ,
EU ,
Member State ,
OECD ,
Parent Corporation ,
Payment Services Directive ,
Subsidiaries ,
Tax Exemptions ,
Withholding Tax
Protecting Americans from Tax Hikes Act of 2015—the Year-End Legislation f/k/a Extenders -
Just in time for Christmas, Congress passed, with bipartisan support, and the President signed, the “Protecting Americans from...more
2/1/2016
/ Audits ,
Bipartisan Budget ,
FIRPTA ,
Holding Companies ,
International Tax Issues ,
Italy ,
Limited Liability Company (LLC) ,
Multinationals ,
OECD ,
Partnership Agreements ,
Protecting Americans from Tax Hikes (PATH) Act ,
REIT ,
Tax Extenders ,
Tax Extensions ,
The Patent Box ,
UK
The breadth of the articles contained in our Focus on Tax this issue demonstrates the perennial importance of this topic to global businesses and international high net worth individuals. We examine topics ranging from...more
12/14/2015
/ Anti-Bribery ,
China ,
Double Taxation ,
EU ,
EU Data Protection Laws ,
Foreign Investment ,
General Data Protection Regulation (GDPR) ,
Holding Companies ,
Hospitals ,
Institutional Investors ,
Italy ,
OECD ,
Patents ,
Trusts ,
UK ,
UK Competition Appeal Tribunal (CAT) ,
UK Consumer Rights Act
Several press articles in recent weeks have anticipated the upcoming enactment of the Ministerial Decree which will eventually implement the Italian Patent Box regime. The Ministry of Economics and Finance announced on 29...more
8/3/2015
/ BEPS ,
Biotechnology ,
Capital Gains ,
Copyright ,
Corporate Taxes ,
Industrial Design ,
Innovation ,
Intangible Property ,
Italy ,
Medical Devices ,
OECD ,
Patents ,
Qualifying Income ,
Research and Development ,
Software Developers ,
Tax Incentives ,
Tax Rates ,
The Patent Box ,
Trade Secrets ,
Trademarks ,
Utility Patents