116 Résultats de recherche pour

  • CMS Guide - Transfer pricing: procedures for the elimination of double taxation in 25 countries

    International 12.05.2016
    The CMS Tax Group is delighted to provide you with a CMS Guide on “ Transfer pricing: procedures for the elimination of double taxation in 25 countries“. The reassessment of the transfer pricing...

  • Singapore OEICs – a significant boost to Singapore's fund management industry

    SingapourRoyaume-Uni 04.04.2016
    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. Summary and implications Singapore's Senior Minister of State for Law and Finance, Indranee Rajah, has announced that Singapore's...

  • UK Budget 2016 Analysis

    Royaume-Uni 16.03.2016
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Our award-winning tax team provides expert commentary on the UK 2016 Budget announcements on the Olswang Tax Blog. Visit...

  • India Budget 2016-2017

    Global 14.03.2016
    Introduction India’s recently announced budget for 2016-2017 (the “Budget”) sets out a number of structural reforms which further those set out in the preceding 2015-2016 budget. In contrast...

  • CMS Guide - Transfer pricing: procedures for the elimination of double taxation in 24 countries

    International 10.02.2016
    The CMS Tax Group is delighted to provide you with a CMS Guide on “ Transfer pricing: procedures for the elimination of double taxation in 24 countries“. The reassessment of the transfer pricing...

  • Global Lifesciences Forum Report 2015

    Global 15.12.2015
    The CMS Lifesciences Sector Group is delighted to share with you the Global Lifesciences Forum Report following our Forum in Frankfurt last month. The report is an excellent piece of thought leadership...

  • 2015 Autumn Statement: Analysis

    Royaume-Uni 25.11.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Wednesday, 25 November was Autumn Statement Day in the UK and Olswang's award-winning Tax team discussed it on the Olswang...

  • Tax Deductibility of Corporate Interest Expense

    Royaume-Uni 29.10.2015
    HM Treasury has published a consultation on the tax deductibility of corporate interest expense in the UK. The consultation has been prompted by the recent publication by the Organisation for Economic...

  • Tax shift and federal budget measures

    Belgique 28.09.2015
    The announced set of tax measures aimed at balancing the federal budget for 2015/16, including the so-called ‘tax shift’ (a shift from taxes on labour to taxes on estate and consumption), has...

  • Transfer payments: Ombudsman takes hard line on delays

    Royaume-Uni 10.09.2015
    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. In two recent cases the Pensions Ombudsman has found trustees to be guilty of maladministration for delays in making transfer payments...

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