4/27/2020 3:54:17 PM COVID-19 and business continuity: UK lessons from the past By Slaughter and May Many businesses have paused trading due to COVID-19, or switched production to essentials like ventilators. Both steps could have adverse...
4/23/2020 9:37:22 AM HMRC Preferential Creditor Status – Measure Delayed, for Now By Tomás McGrath The Finance Bill 2020, which is currently scheduled for further debate by the UK Parliament from 27 April 2020, includes provisions to...
4/22/2020 12:33:48 PM Egyptian branch remittance tax: potential increase and compatibility with double tax treaties By Mostafa Elfar The Egyptian Government recently announced plans to limit the application of a reduced rate of dividend withholding tax under the...
4/15/2020 11:56:57 AM New Luxembourg bill on payments to EU ‘black-list’ countries By Thierry Lesage Alain Goebel On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5...
4/14/2020 2:01:15 PM Peruvian Supreme Court: income from exploitation of satellites derives from intangibles not business By Walker Villanueva The Peruvian Supreme Court has concluded that income deriving from satellite services is income generated in Peruvian territory by the...
4/8/2020 3:02:49 PM COVID-19 impact on PEs and residence: HMRC and OECD guidance By Stephanie Mullins HMRC has issued guidance providing some comfort in respect of the question whether employees who do not normally work in the UK, but are...
4/8/2020 7:47:21 AM India’s amended equalisation levy: a change players in the digital economy could not have foreseen By Slaughter and May On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...
4/7/2020 12:00:00 AM A welcoming change for companies looking to bring their group-IP onshore By Slaughter and May Since 2002, there have been two tax regimes which apply to intangible fixed assets (IFAs) in the UK - the CGT regime for old IFAs and a...
4/7/2020 12:00:00 AM COVID-19: Favourable tax measures in France are conditional for large companies By Franck Morhain Victor Camatta As previously announced, the French Ministry of Finance released guidelines on 2 April 2020 setting out the undertakings to be given by...