International Tax Update - July 2011
25-Jul-2011 | Tax
Welcome to the first edition of International Tax Update. International Tax Update illustrates our international focus and our cross-border capabilities and we hope you will find the content of this newsletter useful.
Contents
- Withholding tax on stock-option / RSU gains
- Thin capitalisation - extension to bank loans secured by a related entity
- Hybrid debt instruments - requalification of the instrument into equity
- Tax loss carry forward – validity of the German turnaround exemption clause
- Rising real estate transfer tax rates in Germany
- New double taxation treaties signed with Spain, Hungary and Ireland
- Changes regarding voluntary disclosure of tax evasion
- Reduction in UK corporation tax rate
- Update on controlled foreign companies (CFC) regime
- Update on foreign branch exemption
- Update on 'Patent Box' and R&D proposals
- OECD consultation on interpretation of 'beneficial ownership'
- European Commission proposal for common consolidated corporate tax base (CCCTB)
Lawyers Nikol Davies, Michelle Williamson, Christophe Flaicher, Dr. Bert Kimpel, Bertrand Hermant, Dr. Kai Greve, Thomas Wisniewski, Peter Jackson, Robert Young, James Meakin
