International Tax Update — March 2013
Taylor Wessing has released the March 2013 edition of its International Tax Update, which highlights the latest tax developments in some of the firm’s key territories.
- Interest barrier rule implemented into French law
- New tax and social security regime applicable to stock-options/RSUs
- Company’s cross-border transfer of head office within the European Economic Area
- Trade tax loss carry forwards generated by a limited partnership — identity of the partners
- Update on Patent Box regime
- Update on consultation on taxation of interest rules
- Update on SEIS and EIS
- Update on creative sector tax reliefs
- Taxation of high-value residential properties proposals
- Changes to EMI options
- Tax avoidance and procurement
- Taylor Wessing awards
Lawyers: Nikol Davies, Michelle Williamson, Christophe Flaicher, Dr Bert Kimpel
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