201 Suchergebnisse

  • VAT and lease termination payments: a welcome explanation

    Frankreich 11.08.2015
    Determining the applicable VAT system for termination payments is the source of numerous adjustments by the tax authorities. In this area, the latter deals with both losses suffered by the tenant and services...

  • Tax shift and federal budget measures announced today

    Belgien 23.07.2015
    The Belgian federal government has announced today a new set of tax measures aiming to balance the federal budget for 2015-2016, including the so-called ‘tax shift’ (shift from taxes on labour...

  • Back to basics - UK Real Estate Investment Trusts (UK-REITS)

    Großbritannien 23.07.2015
    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. Summary and implications From a relatively slow start in 2007, the number of UK real estate investment trusts (UK-REITs) is growing....

  • UK Residential Property: Recent Tax Developments

    Großbritannien 21.07.2015
    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. Summary and Implications The tax treatment of UK residential real estate has changed recently and there are certain key developments...

  • India adopts Company Law amendments

    Großbritannien AfrikaAlgerienÖsterreichBrasilienBulgarienChinaTschechienFrankreichDeutschlandUngarnItalienLuxemburgMexikoNaher OstenMarokkoNiederlandePolenPortugalRumänienRusslandSchottlandSlowakeiSpanienSchweizTürkeiUkraine 16.07.2015
    The Government of India (GoI) has adopted the Companies (Amendment) Act 2015 (the Amendment Act), which amends various provisions of the landmark Companies Act 2013 (the 2013 Act). In adopting the Amendment...

  • Perceel met oude funderingsresten kwalificeert als bouwterrein

    Niederlande 14.07.2015
    Onlangs heeft Hof Arnhem-Leeuwarden uitspraak gedaan in een zaak over de fiscale kwalificatie van een perceel grond, waarin zich oude funderingsresten bevonden. Volgens de verkoper was het perceel bebouwd...

  • Key points for investment funds from the 2015 Summer Budget

    Großbritannien 09.07.2015
    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. 1. Carried interest taxation - base cost shift Sums arising to investment fund managers by way of carried interest are from yesterday...

  • 2015 Summer Budget Analysis

    Großbritannien 08.07.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Today is Budget Day in the UK and Olswang's award-winning Tax team will be discussing it on the Olswang Tax blog. Visit the...

  • Régimes dérogatoires applicables aux OPC… mais quels OPC ? Position de l’administration

    Belgien 03.07.2015
    Depuis la transposition, en droit belge, de la Directive européenne relative aux gestionnaires de fonds d’investissement alternatifs (Directive 2009/65/CE), deux lois gouvernent l’industrie...

  • Is the management of real estate investment funds VAT exempt?

    Europe 27.05.2015
    Based on the EU VAT Directive, the management of special investment funds is VAT exempt in all EU Member States. The Dutch Supreme Court has referred the question to the ECJ for a preliminary ruling, whether...

Suchfilter


CMS Law-Now video

A short overview of CMS Law-Now subscription service

Looking for legal advice?

Find out how CMS can support your business here

New countries, sectors and areas of law added

Login to manage your preferences now