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Conservative Party hints at inheritance tax reform download subscription

IBB Solicitors 26-Jan-2015

The unpopular duty is in line for review if the Conservatives win in the next general election.

The Smith Commission: draft Scotland clauses download subscription

Shepherd and Wedderburn 23-Jan-2015

The UK Government published draft legislation on 22 January that aims to implement the recommendations of the Smith Commission for further devolution to Scotland.

Serbia updates tax legislation download subscription

Karanovic & Nikolic 22-Jan-2015

New social security treaty signed between Serbia and France.

Austria: Constitutional Court confirms constitutionality of non-deductibility of manager remuneration above €500,000 download subscription

Schoenherr 16-Jan-2015

On 1 March 2014 a restriction on the deductibility of manager remunerations for tax purposes exceeding €500,000 per person and year was introduced in Austria. Some experts argued this may be unconstitutional.

Milestone tax breaks for married couples urged download subscription

IBB Solicitors 16-Jan-2015

In a bid to encourage family stability, a retired judge has called for married couples to be given additional tax breaks after they pass landmark wedding anniversaries.

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Personal tax/Trusts Briefings

European Council agrees position on IORP II download subscription

Shepherd and Wedderburn 13-Jan-2015

The European Council has agreed its final negotiating stance in respect of the proposed IORP II Directive (on Institutions for Occupational Retirement Provision).

Luxembourg Budget law for 2015 download subscription

Arendt & Medernach 7-Jan-2015

The Luxembourg Budget law for 2015 and the law introducing measures for the future were adopted on 19 December 2014.

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Business Tax Briefings

Revised rates for Land and Buildings Transaction Tax (LBTT) in Scotland download subscription

Shoosmiths 26-Jan-2015

The Scottish Government has announced revised rates for residential properties under the Land and Buildings Transaction Tax (LBTT).

Australian tax issues for global M&A transactions download subscription

Minter Ellison 23-Jan-2015

This briefing sets out some high level issues to consider on a global M&A deal where the target is an Australian company or business or where downstream Australian subsidiaries are involved.

Tax tasks and resolutions for 2015 download subscription

Minter Ellison 23-Jan-2015

In this article, partner Karen Payne and senior associate Vasuki Sivaloganathan of Minter Ellison outline some important tax-related tasks for your business this year.

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Pensions on death: old tax rules scrapped download subscription

Eversheds 13-Oct-2014

George Osborne has revealed the government’s policy proposals on the taxation of ‘unused’ defined-contribution (DC) pension pots on death.

From the firm of the week

Australian tax alert: bitcoin and cryptocurrencies — why the GST law should change download subscription

DLA Piper 13-Jan-2015

The Australian Taxation Office released a draft ruling on the Goods and Services Tax treatment of bitcoin transactions on 20 August 2014. 

Shale gale blows on in 2015 download subscription

Dentons 13-Jan-2015

This briefing highlights the ongoing interest in shale and the implications of the government’s emerging Infrastructure Bill.

Video: Life sciences — patent extension strategies and antitrust global update weblink subscription

DLA Piper 13-Jan-2015

DLA Piper’s ‘Life sciences: patent extension strategies and antitrust global update’ video covers global antitrust and competition issues including product hopping and reverse payment patents.

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Banking and Finance Briefings

InCredit — new controller form for intragroup transactions; PPI complaints set to continue; and more download subscription

Addleshaw Goddard 23-Jan-2015

Addleshaw Goddard’s weekly publication provides information on current retail finance issues, regulatory and legislative developments, market watch and ASA adjudications.

Enforcement by the CSSF of 2014 financial information requirements download subscription

Loyens & Loeff 22-Jan-2015

The CSSF has published a press release in connection with the monitoring of financial information prepared by issuers.

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Financial Services Briefings

Guarantees and indemnities and the ‘conclusive evidence’ clause weblink subscription

Walker Morris 26-Jan-2015

The issue of whether a document is a guarantee or an indemnity regularly comes before the courts.

InCredit — new controller form for intragroup transactions; PPI complaints set to continue; and more download subscription

Addleshaw Goddard 23-Jan-2015

Addleshaw Goddard’s weekly publication provides information on current retail finance issues, regulatory and legislative developments, market watch and ASA adjudications.

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