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Legal Articles: Jones Day

 







Document(s) published by this organization: 365


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HTMLRecharged Costs and Expenses of Stock Option Plans Not Tax Deductible for the Belgian Employer
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance. The tribunal had found that costs and expenses in connection with an international stock option plan recharged by a South African parent company to its Belgian...

 

HTMLArbitration for One is Not Arbitration for All: Sixth Circuit Allows Lawsuit Against Indirect Parties Following Consolidated Arbitration
Scott W. Cowan, Taylor L. Freeman, Kent W. Lindsay, Andrew D. Ness, Stephen V. O'Neal; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Recently, the U.S. Court of Appeals for the Sixth Circuit allowed a subcontractor's lawsuit against design professionals to proceed even though all parties had previously participated in a consolidated arbitration proceeding over the same issues. W.J. O'Neil Co. v. Shepley, Bulfinch, Richardson...

 

HTMLPuerto Rico—Although Puerto Rico is an Unincorporated Territory of the United States Rather than a Sovereign, the Financial Troubles of the Beleaguered Caribbean Commonwealth Have Received a Great Deal of Attention Lately.
Mark G. Douglas; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on September/October 2014
On June 28, 2014, Puerto Rican governor Alejandro García Padilla gave his imprimatur to legislation that creates a judicial debt relief process for certain public corporations, including the Puerto Rico Electric Power Authority (PREPA), the Puerto Rico Aqueduct and Sewer Authority (PRASA),...

 

HTMLOECD Releases First BEPS Recommendations to G20 in Accordance with Action Plan
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
As a part of the OECD/G20 project to combat base erosion and profit shifting ("BEPS"), the OECD released the first set of reports and recommendations on September 16, 2014.

 

HTMLDutch Innovation Box Regime for Intangibles is Clarified in Decree
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The Innovation Box was introduced in 2007 to encourage companies to innovate and increase their research and development ("R&D"). Under this optional regime, subject to certain conditions, Dutch corporate taxpayers are taxed at an effective rate of 5 percent. In the newly published...

 

HTMLEffective October 6, 2014, Delivery Settlement Cycle of Securities Traded on Euronext Paris and Alternext Paris Will Be Shortened from Three to Two Trading Days
Philippe Goutay, Anselme Mialon; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Effective October 6, 2014, the delivery settlement cycle of securities traded on French-regulated market Euronext Paris and French-organized market Alternext Paris will be shortened from three to two trading days. This move anticipates the EU Regulation on Central Securities Depositories adopted on...

 

HTMLDraft Guidance for the General Anti-Avoidance Rule
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On July 3, 2014, the State Administration of Taxation (the "SAT") released a discussion draft on the Administrative Measures on the General Anti-Avoidance Rule (the "Draft Measures). The General Anti-Avoidance Rule ("GAAR") was introduced in China Corporate Income Tax Law...

 

HTMLTokyo District Court Allows Tax Saving from Share Repurchase
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On May 9, 2014, the Tokyo District Court reversed a large tax that had been imposed on a large U.S. multinational's Japanese holding company ("Japan HoldCo").

 

HTMLJudgment of Tokyo District Court: Application of a General Anti-Avoidance Rule Concerning Reorganization Transactions
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On March 18, 2014, the Tokyo District Court affirmed corporate tax assessments against two tax payers: Yahoo Japan Corporation ("Yahoo Japan"), a Tokyo Stock Exchange listed company, and IDC Frontier Inc. ("IDCF"), a wholly owned subsidiary of Yahoo Japan.

 

HTMLWithholding Tax Exemption on Bond Interest Broadened
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Law Decree No. 91 of June 24, 2014, converted into law by the Italian Parliament on August 7, 2014, has broadened the scope of the withholding tax exemption applicable to eligible nonresident investors (i.e., investors resident in a white-listed country and with no permanent establishment in Italy)...

 


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