116 Resultados de la búsqueda

  • EU Framework for resolving double tax disputes

    International 02.11.2017
    The EU Economic and Financial Affairs Council has adopted a Directive to create a new system to resolve double taxation disputes between EU Member States. This measure will afford taxpayers a transparent...

  • Ukraine and Turkey amend the Agreement on the Avoidance of Double Taxation

    UcraniaTurquía 30.10.2017
    On 9 October 2017, the Deputy Minister of Finance of Ukraine and the Minister of Economy of the Republic of Turkey signed the Protocol on amendments to the Agreement on the Avoidance of Double Taxation...

  • Ukraine and the UK amend the Agreement on the Avoidance of Double Taxation

    UcraniaReino Unido 30.10.2017
    On 9 October 2017, the Minister of Finance of Ukraine and the UK Minister of State for Europe and the Americas signed the Protocol on amendments to the Agreement on the Avoidance of Double Taxation between...

  • Scots law contracts – new third party rights law

    Escocia 25.09.2017
    The Contract (Third Party Rights) (Scotland) Bill was passed by the Scottish Parliament last week. We do not know yet when the Act will come into force, but it seems likely that it will commence shortly...

  • Scots law contracts – new third party rights law

    Escocia 25.09.2017
    The Contract (Third Party Rights) (Scotland) Act 2017 will come fully into force on 26 February 2018. The Act implements the recommendations of the Scottish Law Commission (click http://www.cms-lawnow.com/ealerts/2016/08/third-party-rights-in-scotland?cc_lang=en...

  • Current BEPS Action Items for Asset Managers

    Reino Unido 08.08.2017
    For asset managers including managers of Alternative Investment Funds ("AIFs") the Base Erosion and Profit Shifting project ("BEPS") is a particular issue. Many outcomes will likely affect this industry,...

  • Business Implications of BEPS

    International 13.01.2017
    Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the following statement: “In a context of severe fiscal consolidation and social hardship, in many countries ensuring...

  • Loi "Sapin II" : l'état des dispositions "fiscales" après l'examen du Conseil constitutionnel

    Francia 12.01.2017
    Le 8 novembre 2016, l’Assemblée nationale a adopté en lecture définitive le projet de loi relatif à la transparence, à la lutte contre la corruption et à...

  • BEPS Update: Multilateral Instrument Published

    International 01.12.2016
    The OECD has now published the multilateral instrument (“MLI”) that will implement certain of the treaty-related proposals from its project on tackling base erosion and profit shifting (“BEPS”)....

  • The Chancellor's Autumn Statement 

    Reino UnidoEscocia 23.11.2016
    The Chancellor will deliver his Autumn Statement this Wednesday, 23 November 2016. Read expert commentary on how changes to the UK's tax rules may affect you from the tax team at CMS together with their...

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