Corporate

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  • New tax measures to promote investment in Spanish real estate Restricted access

    Article

    Submitted: 17 May 2012

    On Friday 11 May 2012, the Spanish Government announced several tax measures aimed at promoting investment in Spanish real estate, as part of the raft of measures approved for reform of the Spanish financial sector.

  • The UK Patent Box: a review Restricted access

    Article

    Submitted: 11 May 2012

    A review of the UK's "Patent Box", a new corporation tax incentive coming into effect from 01 April 2013 and an important initiative to make the UK tax regime more competitive for innovative companies.

  • Beendigung von Unternehmensverträgen - aufheben oder kündigen? Restricted access

    Article

    Submitted: 10 May 2012

    In der Praxis ist die Kündigung eben so von Bedeutung wie die Aufhebung.

  • Tax deeds, overprovisions and surrenders of group relief Restricted access

    Article

    Submitted: 03 May 2012

    The Court of Appeal has held that a seller was not entitled to amend group relief surrenders to the detriment of companies which it sold in circumstances where overprovisions for tax had been made in relation to those companies.

  • UK group relief rules incompatible with EU law (again) Restricted access

    Article

    Submitted: 19 April 2012

    The Advocate General has opined that rules which seek to restrict the use of the losses of a UK PE of an overseas company where those losses may also be relieved in the State in which the foreign company is established are contrary to the freedom of establishment.

  • New Spanish rules on the deductibility of interest Restricted access

    Article

    Submitted: 18 April 2012

    Spain has introduced new tax rules on the deductibility of interest expenses. In general, net finance expenses will be deductible up to 30% of EBITDA (earnings before interest, taxes, depreciation and amortisation) in any given tax year, or up to €1m, whichever is the greater. Finance expenses which are not deductible in a tax year may be carried forward for up to 18 years.

  • EU tax update - April 2012 Restricted access

    Newsletter

    Submitted: 04 April 2012

    The April 2012 issue of Simmons & Simmons Newsletter on EU tax developments.

  • Spanish Budget 2012 Restricted access

    Article

    Submitted: 04 April 2012

    The Spanish Cabinet has approved €27.3bn of spending cuts: the biggest austerity package seen in the history of Spain’s modern democracy. In addition, it has approved a raft of important tax measures, mainly targeted at large companies.

  • New certificate for stock transfer forms Restricted access

    Article

    Submitted: 30 March 2012

    The standard Stock Transfer form will be updated to include a certificate to confirm that a transfer of shares is for no consideration or otherwise exempt from stamp duty.

  • Consultation on income tax on interest Restricted access

    Article

    Submitted: 30 March 2012

    The Government has released a consultation document addressing a number of issues dealing with the income tax treatment of interest, including removing the exceptions from withholding tax for "short interest" and quoted Eurobonds issued intra group.

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