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Increasing the bankability of PPP projects in Kazakhstan: legislation issues download subscription

Colibri Kazakhstan 3-Jul-2015

A focus on analysis of existing key concepts of Kazakhstan’s legislation which may potentially affect the bankability of the PPP projects in Kazakhstan. 

Buying and owning a French residential property in 2015 download subscription

Wragge Lawrence Graham & Co 30-Jun-2015

This brochure looks at the tax aspects of buying and owning a property in France in 2015 in line with the most recent tax changes. 

Austria: Numerous tax disadvantages to be introduced for real estate-focused activities download subscription

Schoenherr 29-Jun-2015

The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules regarding the income taxation of taxpayers owning real estate

Austria: Real estate transfer tax reloaded: substantial changes envisaged again download subscription

Schoenherr 29-Jun-2015

The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules on the taxation of gratuitous transfers of real estate, including amendments to the tax basis and the introduction of new progressive tax rates.

A guide to Jersey property unit trusts download subscription

Ogier 29-Jun-2015

Jersey property unit trusts are frequently used to acquire and hold interests in UK commercial real estate due to the ease with which they can be established and the fiscal advantages they can potentially bring.

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Personal tax/Trusts Briefings

Does the intention required for a Quistclose trust differ onshore to offshore? download subscription

Ogier 1-Jul-2015

Recent English case law has served to emphasise the requisite levels of intention needed on the part of the transferor for the creation of a Quistclose trust or any other sort of analogous resulting trust. 

Winning: Pension liberation ombudsman decision download subscription

Shepherd and Wedderburn 9-Jun-2015

The decision considers the extent to which pension providers (and pension scheme trustees) can be expected to warn about the risks of pensions liberation where a member makes a transfer request.

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Business Tax Briefings

Israeli ruling on non-profit organisations and personal liability download subscription

Barnea & Co Law Offices 6-Jul-2015

In May 2015, the Jerusalem District Court issued a judgment imposing personal liability in light of lawful conduct of the affairs of an NPO

Declare and be exempt: new Russian programme for individuals’ assets download subscription

Egorov Puginsky Afanasiev & Partners 2-Jul-2015

Individuals can disclose their assets in exchange for exemption from administrative, tax and criminal liability.

Russia: Taxation of controlled foreign companies download subscription

Egorov Puginsky Afanasiev & Partners 2-Jul-2015

Egorov Puginsky Afanasiev & Partners sets out an overview of the rules on the taxation of foreign controlled companies established by Law No. 376-FZ dated 24 November 2014 ‘On Amending of the Russian Tax Code’.

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Banking and Finance Briefings

Italy: bankruptcy law change to promote debt restructuring download subscription

NCTM 6-Jul-2015

A debtor can cram down an agreement to dissenting minority lenders.

Receivership update, July: third-party funds; suing dodgy directors; and more weblink subscription

Walker Morris 6-Jul-2015

Also: spouses’ rights, and the meaning of ’acting by the receivers’.

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Financial Services Briefings

Improving the power of attorney process download subscription

B P Collins 6-Jul-2015

New lasting power of attorney (LPA) forms apply to both property and financial affairs, and to health and welfare. 

Receivership update, July: third-party funds; suing dodgy directors; and more weblink subscription

Walker Morris 6-Jul-2015

Also: spouses’ rights, and the meaning of ’acting by the receivers’.

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