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Last Reviewed: 04 August 2017 / Submitted: 19 June 2017
Foreign financial institutions (FFIs) with existing FFI agreements with the US Internal Revenue Service have been given an extended deadline until 24 October 2017 to renew those agreements.
Submitted: 01 August 2017
The Q3 2017 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to asset managers and financial institutions operating in the UK for the period from 01 July 2017 to 30 September 2017.
An overview of legislative countermeasures to curb the use of share buy-back arrangements that result in no tax being triggered in South Africa.
Submitted: 31 July 2017
The Q3 2017 edition of Legal Headwinds focuses on key regulatory developments relevant to financial institutions operating in the Netherlands for the period from 01 July 2017 to 30 September 2017.
Submitted: 28 July 2017
The Court of Appeal decision in Hely Hutchison provides guidance on the circumstances in which HMRC may resile from its guidance to the detriment of a taxpayer.
Submitted: 24 July 2017
The Cayman Islands have announced a final extension of the 2017 deadline for US FATCA and Common Reporting Standard (CRS) reporting to 31 August 2017.
Last Reviewed: 20 July 2017 / Submitted: 16 June 2016
The legal consequences of the UK exiting from the EU: what should businesses be considering?
Submitted: 14 July 2017
Hatice Ismail, Martin Shah and Gary Barnett’s article for Tax Journal examines the EU Commission’s proposals for mandatory disclosure and automatic exchange of information in relation to cross-border tax planning arrangements.
Submitted: 12 July 2017
The Taylor Review has recommended that the Government should seek to remove the distortions in the labour market created by the disparity of treatment in the tax system between employed and self-employed.
Le « prix net » du médicament correspond au prix « facial » publié au Journal officiel, moins les différentes remises qui peuvent être versées par les laboratoires pharmaceutiques au bénéfice de l’assurance maladie.
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