Mayer Brown LLP Document Search Results (325)
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|Decree No. 8,395/2015: Increase of PIS/Cofins and CIDE Tax Rates Levied on Gasoline and Diesel|
Mayer Brown LLP;
February 19, 2015, previously published on February 5, 2015On January 29, 2015, the Federal Official Gazette published Decree No. 8,395/2015, which establishes significant increases on the import and sales operations related to gasoline and diesel.
The mentioned decree increased the PIS / PASEP, COFINS and Contribution for Intervention in the Economic...
|Recent Developments Concerning US Tax Code Section 871(m) Dividend Equivalent Rules|
James R. Barry, Hayden D. Brown, Mark H. Leeds; Mayer Brown LLP;
February 17, 2015, previously published on February 2, 2015Two developments may be converging in a way that will result in delayed effective dates for US final dividend equivalent regulations. And, while there has not been any explicit announcements by the US Internal Revenue Service (IRS) regarding when withholding on dividend equivalents will be expanded...
|New MPF Provisions in Hong Kong|
Duncan A. W. Abate; Mayer Brown LLP;
February 17, 2015, previously published on February 3, 2015On 30 January 2015 the Legislative Council passed certain changes to the Mandatory Provident Fund Schemes Ordinance ("MPFSO"). Such changes, when they come into force, will enable the withdrawal of benefits on the terminal illness of an employee, and also enable a phased withdrawal of...
|VAT on Services Supplied to Pension Schemes: Revised HMRC Guidance|
Ian Wright; Mayer Brown International LLP;
February 6, 2015, previously published on November 2014On 25 November 2014, HM Revenue & Customs (“HMRC”) published two pieces of new guidance on the charging and recovery of VAT on administration and investment management services provided to pension schemes. The guidance was required as a result of last year’s Court of Justice...
|Who Foots the Bill? Recent Companies Court Decisions on Costs|
Justine T. K. Lau, Edmund M. S. Ma, Richard M. Tollan; Mayer Brown JSM;
February 6, 2015, previously published on November 26, 2014Generally with a winding-up petition, if the petitioner is successful in obtaining a winding-up order, the petitioner will have its costs of the proceedings. If, on the other hand, the petition is dismissed, then the petitioner has been unsuccessful and it should pay the costs of the proceedings....
|Issues in Relation to Mining Projects in Burkina Faso|
Alban Dorin, Sarai Jacob, Rachel Speight; Mayer Brown;
February 6, 2015, previously published on November 24, 2014While Burkina Faso is currently experiencing political unrest, mining companies operating in the country remain largely unaffected by the recent political changes.
|Enforceability of Venue Selection Clauses in US Employee Benefit Plans|
Sannuel P Myler, Nancy G. Ross; Mayer Brown LLP;
February 4, 2015, previously published on October 23, 2014Benefits plan sponsors often include venue selection clauses in their plans, requiring claimants to file suit in a particular jurisdiction. They do this in an effort to mitigate the risk that claims for employees’ benefits owed under ERISA plans will devolve into costly lawsuits filed in a...
|The ISDA Resolution Stay Protocol|
Joshua Cohn, Curtis A. Doty, Walker Scheile; Mayer Brown LLP;
February 4, 2015, previously published on November 25, 2014On November 12, 2014, the International Swaps and Derivatives Association (“ISDA”) announced that the ISDA 2014 Resolution Stay Protocol (“Protocol”) became open for adherence. More than one-hundred institutions adhered to the Protocol on the launch date, including 18 major...
|EIOPA Chairman Comments on Role of the CRO|
Mayer Brown LLP;
January 23, 2015, previously published on November 11, 2014On October 10, 2014, the European Insurance and Occupational Pensions Authority (“EIOPA”) published a speech (dated September 26, 2014) given by Gabriel Bernardino, EIOPA Chairman, on a number of topics, including the role of the chief risk officer (“CRO”).
|CADE Issues New Regulation on Merger Control|
Eduardo Molan Gaban; Mayer Brown LLP;
January 16, 2015, previously published on October 17, 2014The Administrative Council for Economic Defense (“CADE”) has enacted two new Resolutions, which were published on October 7th, 2014, in the Federal Official Gazette. They are minor, yet significant, changes to CADE’s Internal Regulations as well as to Resolution No. 02/2012. The...