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This article discusses the draft’s proposals regarding commissionaire arrangements and the activity exemptions.
This article updates key, high-level takeaways based on recent meetings surveying ongoing developments.
The new legislation will be applicable for fiscal years starting as from 1 January 2015, although some new measures will only be effective as from 2016.
Real Estate Gazette — international real-estate finance markets; developments in individual countries; and more download
In this edition of the Real Estate Gazette, DLA Piper brings together a range of articles dealing with the financing of real estate around the world.
Food and Beverage News and Trends — tax on sugary sodas approved; FDA to settle lawsuit over GRAS rule; and more
This regular publication by DLA Piper lawyers focuses on helping clients navigate the ever-changing business, legal and regulatory landscape.
On 29 October, 51 jurisdictions signed a multilateral agreement to participate in the automatic exchange of information under the Common Reporting Standard.
While some aspects of the agenda for the incoming Republican-controlled 114th Congress are still in formulation, there is no question that tax reform will be a top priority.
On 5 November 2014, a group of journalists placed about 540 rulings granted by the Luxembourg tax administration to some 340 companies active in a large number of industries.
Mineral Matters — proposals for new regulations on health and safety in mines; import issues in the mining sector; and more
DLA Piper has released the latest edition of its Minerals Matters publication.
The land and buildings transaction tax will replace stamp duty land tax in Scotland on 1 April 2015.
The government has released an exposure draft of the Exploration Development Incentive (EDI) legislation.
China’s State Administration of Taxation actively advances the Base Erosion and Profit Shifting 2014 Deliverables
In September 2014, SAT released a Chinese translation of the G20/OECD BEPS 2014 Deliverables. This was followed by a conference discussion between SAT and taxpayers.
Australian government commits to reform tax treatment of employee stock awards: five takeaways for US-based companies
The Australian government is to reform the tax treatment of employee stock awards as part of its Industry Innovation and Competitiveness Agenda.
The federal government is set to reverse the controversial employee share schemes tax changes implemented in 2009 and set up a separate tax regime for start-up entities.
All-In@EiG 2014 — gaming in the cloud; patents on gaming and gambling technology; legal issues surrounding Bitcoin; and more
To coincide with the 13th European iGaming Congress and Expo, DLA Piper’s gaming team has launched All-In@EiG 2014.
Upcoming nationwide transfer pricing investigation against outbound service-fee and royalty payments
On 29 July 2014, the China State Administration of Taxation released an internal notice to the China tax authorities at the provincial levels.
SAT has released a short bulletin named ‘The Announcement on Issues Related to Special Tax Adjustment Monitoring and Administration’.
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.