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Corporate Tax Thought Leadership Series: Anti-Abuse Rules for Small Business Relief
Middle East 25.04.2023
BackgroundThe UAE enacted its Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect from 1 June...
UAE Corporate Tax: Small Business Relief Criteria
Middle East 12.04.2023
BackgroundThe UAE issued its landmark Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect...
Spring Budget 2023 – key tax policy announcements
United Kingdom 15.03.2023
Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-approaching, the Chancellor turned...
Autumn Statement 2022 – Key tax highlights
Großbritannien Schottland 17.11.2022
Today’s Autumn Statement was aimed at tackling the cost of living crisis and rebuilding the economy, in the context of an acknowledgment by the Chancellor that the UK is in recession. Clearly, the...
Executive remuneration and ESG
Großbritannien Schottland 31.08.2022
Environmental, social and governance (ESG) considerations are top of the agenda for many companies today. While ESG seeps into all aspects of business, executive remuneration is one of the areas that is...
Do Chinese subsidiaries of EU shareholders and EU nationals in China have to comply with EU sanctions on Russia?
China 22.04.2022
Recently the EU imposed additional sanctions on Russia and Russian companies and individuals. For foreign invested enterprises with EU shareholders and EU nationals in China, the questions arises whether...
Italian court recognises retroactive exemption on dividends to foreign investment funds
Italien 28.03.2022
In judgment No. 49/2022, the first instance Court of Pescara recognised that distribution of dividends from a resident company to a non-resident fund must be granted with an exemption regime from the Italian...
SPC Issues Judicial Interpretation on Several Issues Concerning the Application of the General Part of the PRC Civil Code
China 22.03.2022
On 24 February 2022, the Supreme People's Court (“SPC”) of the People’s Republic of China (“PRC”) promulgated the Interpretation on Several Issues Concerning the Application...
New Judicial Interpretation Strengthens Protection of Online Consumers
China 15.03.2022
The Provisions on Several Issues Concerning the Application of Law in Hearing Cases Involving Online Consumer Disputes (I) (the “Provisions”), promulgated by the Supreme People’s Court,...
Handling the new EU and UK sanctions against Russia
International - Russia 27.02.2022
Since 2014, the EU and the UK have progressively imposed sanctions on Russia in response to the crisis in Ukraine. Following the latest events, both the EU and the UK, as well as many other countries,...

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Corporate Tax Thought Leadership Series: Anti-Abuse Rules for Small Business Relief

UAE Corporate Tax: Small Business Relief Criteria

Spring Budget 2023 – key tax policy announcements

Autumn Statement 2022 – Key tax highlights

Executive remuneration and ESG

Do Chinese subsidiaries of EU shareholders and EU nationals in China have to comply with EU sanctions on Russia?

Italian court recognises retroactive exemption on dividends to foreign investment funds

SPC Issues Judicial Interpretation on Several Issues Concerning the Application of the General Part of the PRC Civil Code

New Judicial Interpretation Strengthens Protection of Online Consumers

Handling the new EU and UK sanctions against Russia

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