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The UK has changed the way in which it taxes share options and share awards held by employees who move between countries.
In 2014 Egypt introduced a 10 per cent tax charge on the net gain realised on a disposal of shares in a company.
The new tax-free allowance for interest distributions will change the savings landscape, and other developments.
Initiative aims to encourage development of urban areas but will it have the desired effect?
30% female non-execs on German boards; lower penalty for failing to consult a works council in France; mandatory retirement no more in Denmark; all the UK changes; and more.
Aspects of MiFID II of particular interest to asset managers including: commissionss; phone call recordings; costs disclosure; client categorisation; and more.
Certain sums that arise to investment fund managers for their services will be charged to income tax.
It will be a key aspect of compliance going forward that employers monitor the time spent by their employees in each country.
The Dubai Electricity and Water Authority is looking at ways of assisting parties seeking to get involved.
A number of key questions still need to be answered with regard to the development of a secondary market for annuities.
From 6 April 2015, the pensions landscape will be altered radically.
In a recent case, the First-tier Tribunal (Tax) confirmed that a compensation payment that was made to an employee on the termination of their employment was taxable.
Draft legislation raises concerns that many normal carried interest and co-investment structures could be within the scope of new income tax rules.
On 2 December, Eversheds hosted its annual Food and Drink conference, which opened with a keynote speech by Adam Leyland, editor of The Grocer.
On 25 November, HMRC issued two Revenue & Customs Briefs. Eversheds has set out the background and a suggested way forward.
Businesses operating in the EU with the benefit of tax ruling consequently need to be aware that tax rulings are currently at the centre of a series of EC state aid investigations.
George Osborne has revealed the government’s policy proposals on the taxation of ‘unused’ defined-contribution (DC) pension pots on death.
As of 20 August 2014, businesses in Hungary are required to pay tax in connection with their advertising activities.
The Court of Appeal decision in CLP Holding Company Ltd v Singh (1) Kaur (2) prompts consideration of a common oversight in dealing with dilapidations claims.
Africa InBrief — August 2014: the use of evidence obtained from social media; immigration lockdown; and more
Eversheds has published the August 2014 issue of its Africa InBrief publication.