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Welcome amendment to the Construction Industry Scheme regulations as they relate to payments between landlord and tenants
United Kingdom 11.03.2024
At the Autumn Statement 2023, the government announced amendments to the Income Tax (Construction Industry Scheme) Regulations 2005 (the Regulations), including removing certain payments between landlord...
Chinese Tax Regulation Update - February 2024
China 08.03.2024
The latest development in China Tax Regulation mainly includes:SAT Decree No. 56Cai Shui [2024] No. 8Please click here to read the full article.
Introduction to Crypto-Asset Reporting Framework, the new OECD international standard on automatic exchange of information and amendments to the CRS
United Kingdom 07.03.2024
In 2023, the OECD conducted its first comprehensive review of the Common Reporting Standard (“CRS”) since CRS was adopted by the OECD in 2014. This has resulted in amendments in two key areas:(A)...
Spring Budget 2024 – key tax announcements
United Kingdom 06.03.2024
Against the backdrop of an election (probably) later this year, the Chancellor was evidently feeling the pressure to make tax announcements that would find favour with the electorate, whilst constrained...
CMS UK Tax Disputes Digest (Winter 2024)
United Kingdom 07.02.2024
Welcome to the winter 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel...
Chinese Tax Regulation Update - January 2024
China 06.02.2024
The latest development in China Tax Regulation mainly includes:Cai Guan Shui [2024] No. 1 jointly released by the Ministry of Finance (“MOF”), the General Administration of Customs (“GAC”)...
2024 – Topics that may Concern You
China 05.02.2024
In China, companies constantly have to deal with changes in regulations and new laws. This will also continue in 2024.Topics such as update to the PRC Company Law, adapting Joint Ventures in accordance...
Vermilion: A Noble Cause or a Taxing Problem?
United Kingdom 17.01.2024
Background In 2006, Vermilion Holdings Ltd (“Vermilion” or “the Company”) carried out a funding exercise as part of which Quest Advantage Limited (“Quest”) was...
Directors' fees are no longer subject to VAT in Luxembourg
Luxembourg 17.01.2024
On 21 December 2023, the Court of Justice of the European Union (“ CJEU ” or “ Court ”) issued a decision on the case C-288/22. The Court puts an end to a long debate by ruling...
W&I insurance and taxes in Germany
Deutschland 11.01.2024
In German M&A transactions with warranty and indemnity insurance (W&I insurance), special attention must be paid to tax issues due to reciprocal effects in the liability concept concerning the...

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Welcome amendment to the Construction Industry Scheme regulations as they relate to payments between landlord and tenants

Chinese Tax Regulation Update - February 2024

Introduction to Crypto-Asset Reporting Framework, the new OECD international standard on automatic exchange of information and amendments to the CRS

Spring Budget 2024 – key tax announcements

CMS UK Tax Disputes Digest (Winter 2024)

Chinese Tax Regulation Update - January 2024

2024 – Topics that may Concern You

Vermilion: A Noble Cause or a Taxing Problem?

Directors' fees are no longer subject to VAT in Luxembourg

W&I insurance and taxes in Germany

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