tax+banner

Government launches consultation on SDLT rules for collective investment schemes download subscription

Eversheds 28-Jul-2014

The government has launched a consultation on stamp duty land tax rules for property authorised investment funds and co-ownership authorised contractual schemes.

Tax Update — July 2014: new rules for exit tax on capital gains upon migration; the tax treaty network; and more download subscription

Arendt & Medernach 28-Jul-2014

Arendt & Medernach has released the July edition of its Tax Update.

FATCA — Cayman Islands investment funds download subscription

Carey Olsen 25-Jul-2014

FATCA requires financial institutions globally to report on their US taxable account holders or suffer a 30 per cent withholding tax on US source income.

ACA subsidies in federal exchange threatened download subscription

Dentons 25-Jul-2014

In Halbig v Burwell, the US court invalidated an IRS regulation that provides premium tax credit subsidies for individuals obtaining health insurance coverage through the federal exchange.

US Supreme Court to review ruling in Direct Marketing download subscription

Pillsbury Winthrop Shaw Pittman 24-Jul-2014

On 1 July 2014, the US Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v Brohl.

More from Tax Briefings

RSS feed for Personal tax/Trusts Briefings

Personal tax/Trusts Briefings

Budget 2014: more on the guidance guarantee, transfers and tax download subscription

Nabarro 28-Jul-2014

The government has issued its response to the consultation on the Budget proposals to introduce pension flexibility for DC pension savings from April 2015.

Bermuda introduces unprecedented changes to legislation on settlor reserved powers download subscription

Conyers Dill & Pearman 22-Jul-2014

The Trusts (Special Provisions) Amendment Act 2014 provides certainty regarding how far settlors can go without calling the validity of the trust structure into question.

More from Personal tax/Trusts Briefings

Business Tax Briefings

Creating conditions for budget revenue increase and tax fairness download subscription

Dentons 28-Jul-2014

The draft ‘Law on Amendments to the Tax Code of Ukraine and Some Other Legislative Acts of Ukraine’ was registered by the Verkhovna Rada of Ukraine on 22 July 2014.

Tax Newsletter — May/June 2014: review of PRC and Hong Kong tax developments download subscription

DLA Piper 23-Jul-2014

DLA Piper’s May/June 2014 edition of its Tax Newsletter provides a review of People’s Republic of China and Hong Kong tax developments.

Australian tax can arise on gains from the sale of investments in Australian entities download subscription

Minter Ellison 22-Jul-2014

This article describes in general terms when such Australian tax could arise and, if an assessment does arise to a foreign investor, how to deal with it.

More from Business Tax Briefings

Featured briefing

Reducing tax on investment properties download subscription

Shoosmiths 21-Jul-2014

Many landlords hold their properties personally. This means that income received on rental properties is charged at income tax rates of up to 45 per cent.

From the firm of the week

The Google tornado: just how ground-breaking is the ‘right to be forgotten’ download subscription

DLA Piper 28-Jul-2014

In the midst of the gale-force winds of commentary whipped up by the Google case, we should pause and ask ourselves: just how ground-breaking is this decision?

Employee danger zone: an overview of employer’s considerations when disaster strikes download subscription

DLA Piper 28-Jul-2014

The shocking news of recent airline disasters brings into sharp focus for employers the sometimes unforeseeable risks facing employees who frequently travel for work.

Insurers to boost access to financing in Italy download subscription

DLA Piper 28-Jul-2014

On 24 June 2014, Governmental Decree no. 91/2014 (the so-called ‘Competitiveness Decree’) was published in the Italian Official Gazette.

More Briefings

RSS feed for Banking and Finance Briefings

Banking and Finance Briefings

UK banking sector under investigation weblink subscription

Walker Morris 28-Jul-2014

The CMA is consulting on a provisional decision to refer the market for the supply of retail banking services to PCA customers and to SMEs for a phase II market investigation.

InVest — July 2014: round-up of developments affecting banks, wealth managers, brokers and funds download subscription

Addleshaw Goddard 28-Jul-2014

Addleshaw Goddard has released the July 2014 issue of its InVest publication.

More from Banking and Finance Briefings

Financial Services Briefings

UK banking sector under investigation weblink subscription

Walker Morris 28-Jul-2014

The CMA is consulting on a provisional decision to refer the market for the supply of retail banking services to PCA customers and to SMEs for a phase II market investigation.

InVest — July 2014: round-up of developments affecting banks, wealth managers, brokers and funds download subscription

Addleshaw Goddard 28-Jul-2014

Addleshaw Goddard has released the July 2014 issue of its InVest publication.

More from Financial Services Briefings