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Pensions News — September 2014: budget reforms; legislation; public service pension schemes; and more
This edition of Pensions News summarises the key developments from September 2014.
John Swinney, the Scottish government’s finance secretary, has announced the proposed rates and bands for the new Scottish property transaction tax.
The European Commission has launched a new crusade against ‘aggressive tax planning’. This time it is about ‘fiscal state aid’, i.e. subsidies in the form of national tax advantages.
John Swinney has announced the proposed rates and bands for the land and buildings transaction tax as part of the Scottish Draft Budget for 2015–16.
The law of 14 December 2005 provided in the obligation to convert the bearer securities into dematerialised securities or registered securities by no later than 31 December 2013.
This guide provides sound, practical advice on the relevant laws and regulations for foreign companies looking to invest in Australia.
Joe Hockey MP has reportedly stated that the federal government is determined to address the problems arising from the 2009 employee share schemes tax changes.
Sports, Media and Entertainment Intelligence — French legislation on evening advertising on public channels; and more download
The October issue of Sports, Media and Entertainment Intelligence discusses evening advertising on public channels, gambling, paid television and more.
Scotland has voted against independence. However, it is clear that changes will be made to grant further taxation powers to Scotland.
DLA Piper highlights four key challenges and related ‘cures’ for dealing with one particularly perplexing group — distributors.
The Cook County Board of Commissioners has adopted a new commercial real-estate tax incentive aiming to encourage real-estate development in the Chicago region.
The US Treasury Department has issued a notice of proposed rulemaking with a number of measures designed to reduce the tax advantages of inversion.
The Swiss government intends to address concerns expressed by the EU and the OECD while strengthening the future competitiveness of the Swiss tax system.
France, Luxembourg amend treaty, affecting investment structures of Luxembourg vehicles holding French real estate
France and Luxembourg have signed a new amendment to the tax treaty that will affect the investment structures involving Luxembourg vehicles holding French real-estate assets.
The OECD has been considering 15 key elements to be addressed by 2015 for a co-ordinated international approach to combat tax avoidance by multinational enterprises.
Tax Newsletter — July/August 2014: SAT strengthens reporting request under China CFC rules; and more
DLA Piper has released the July/August edition of its Tax Newsletter, which provides a review of PRC and Hong Kong tax developments.
While the use of crypto-currencies such as bitcoin have increased in popularity in Australia, there has been little clarification in relation to its legal status.
The ATO has released its long-awaited public guidance on the Australian tax and GST treatment of bitcoin and other crypto-currencies.
The GST Act has been amended to introduce new restrictions on Australian Taxation Office refunds for goods and services tax (GST) overpayments.
There is building momentum for the federal government to change laws that currently apply to employee share schemes.