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HTMLParent-Subsidiary Directive
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The Explanatory Memorandum to the Draft Law amending nonresident income tax points out that the main reason for the tax reform is to adapt it, to a greater extent, to the European Union regulatory framework. The draft law includes an anti-abuse clause, similar to the one currently in force, which...

 

Adobe PDFExclusion of Evidence Before the Patent Trial and Appeal Board
David B. Cochran, Matthew W. Johnson, Lisamarie LoGiudice; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Post-issue challenges at the Patent Trial and Appeal Board (the “Board”) provide an accelerated forum to challenge patentability at the United States Patent and Trademark Office (“USPTO”) that are intended to be lower cost than validity challenges in traditional district...

 

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.

 

HTMLThe Netherlands to Expand its Fiscal Unity Regime to Second-Tier Subsidiaries and Sister Companies Following EU Court of Justice Ruling
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On June 12, 2014, the EU Court of Justice ("ECJ") ruled in two joint cases that the Dutch fiscal unity regime infringes on the EU freedom of establishment, because it does not allow a fiscal unity between (i) a Dutch resident parent company and its second-tier Dutch resident subsidiary...

 

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...

 

HTMLRepeal of the Interest-Withholding Tax on Certain Cross-Border Loans
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
As a rule, if a nonresident lender grants a loan to an Italian resident borrower, the interest paid on the loan is subject to a 26 percent withholding tax in Italy unless the lender is eligible for the exemption under the Italian laws that implemented the EU Interest and Royalties Directive. The...

 

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),...

 

HTMLFurther Reference to CJEU on Card Handling Charges
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The First Tier Tax Tribunal has referred certain questions regarding the liability for VAT of card handling charges to the Court of Justice of the European Union ("CJEU") in the case of Bookit Ltd v The Commissioners For Her Majesty's Revenue & Customs.

 

HTMLIRS Issues Guidance Regarding the Deductibility of Litigation Fees Incurred by Branded Pharmaceutical Companies When Defending Their Patents Against Challenges to Market Exclusivity by Generic Companies
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
There is welcome clarity for branded pharmaceutical companies seeking to deduct legal fees incurred in defending their patents against challenges to market exclusivity by generic companies. This clarity comes after a year of uncertainty arising from a negative opinion expressed by the IRS in a...

 

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.

 


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