467 Resultados de la búsqueda
  • Update on India - July 2013

    Reino Unido 12.07.2013
    The Finance Bill 2013 (“Bill”) was presented to the Indian Parliament in February and passed by the Lower House with certain amendments. It was subsequently cleared by the Upper House of...
  • The European Financial Transaction Tax lives on

    Reino Unido 10.07.2013
    On 3 July 2013 the European Parliament voted in favour of adopting a legislative resolution on the Council Directive implementing enhanced cooperation in the area of financial transaction tax (FTT). The...
  • Minority shareholdings: possible major extension of EU merger control

    Reino Unido 28.06.2013
    Summary The European Commission (“Commission”) launched a consultation process on 20 June 2013 to seek views on new proposals for the European Union Merger Regulation (“EUMR”),...
  • Loan relationships - an outdated regime?

    Reino Unido 27.06.2013
    Following the consultation document of 6 June and our Law-Now Tax in Debt Restructuring, HMRC’s open meeting today on the modernisation of the taxation of corporate debt and derivative contracts...
  • Prospectus Directive - ESMA report comparing national liability regimes 2

    Reino Unido 26.06.2013
    In June 2013, the European Securities and Markets Authority (“ESMA”) published a report entitled “Comparison of liability regimes in Member States in relation to the Prospectus Directive”...
  • Prospectus Directive - ESMA report comparing national liability regimes 1

    Reino Unido 26.06.2013
    In June 2013, the European Securities and Markets Authority (“ESMA”) published a report entitled “Comparison of liability regimes in Member States in relation to the Prospectus Directive”...
  • Tax in Debt Restructuring

    Reino Unido 12.06.2013
    The uncertainty continues. Over the past few years, the published guidance from HMRC has given rise to doubts as to the tax treatment of debt-for-equity swaps. Whether the current legislation has supported...
  • The Financial Transaction Tax debate continues

    Reino Unido 17.05.2013
    On 14 February 2013 the European Commission published its detailed proposal for a radical and wide ranging Financial Transaction Tax (FTT). The scope of the proposed FTT would be broad and its impact...
  • To pay a fee or not to pay a fee

    Reino Unido 15.05.2013
    The recent case of BMA Special Opportunity Hub Fund Ltd. & Ors v African Minerals Finance Ltd [2013] EWCA Civ 416 (23 April 2013) serves as a stark reminder to commercial parties negotiating a contract...
  • Law to force corporate disclosure of non-financial and diversity information

    Reino Unido 10.05.2013
    The European Commission has proposed a new Directive requiring larger corporates in the EU to disclose non-financial and diversity information in annual reports (the “Proposed Directive”)....