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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...

 

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").

 

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...

 

HTMLNo Corporate Income Tax on an Undervaluation of Shares Acquired by Belgian Holding Company
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Following a very long and winding road in several courts, it has finally been confirmed that Belgium cannot impose corporate tax on any undervaluation of or underpayment for shares acquired by a Belgian corporate taxpayer. Thus, when a Belgian corporation buys shares at a price below fair market...

 

HTMLTax Rules Included in the Mexican Energy Reform
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On August 6, 2014, the Mexican Congress approved some of the secondary legislation related to the so-called Mexican Energy Reform. The approved laws were published in the Mexican Official Gazette on August 11, 2014. Among the approved secondary legislation is the Hydrocarbons Revenues Law, which...

 

HTMLTreasury Department and IRS Issue Long-Awaited Inversion Guidance
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On September 22, 2014, the U.S. Treasury Department and the IRS issued long-awaited inversion guidance in the form of Notice 2014-52. The Notice sets forth rules that are generally effective for transactions completed on or after September 22, 2014, and will be included in regulations that will be...

 

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.

 

HTMLTax Evasion: Risk of Discovery Increases - Amended Tax Return as a Way Out
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
October 16, 2014, previously published on October 14, 2014
It is becoming increasingly difficult for tax evaders to remain undetected due to the automatic exchange of information between EU member states, particularly as Switzerland has signalled its willingness to cooperate.

 

HTMLThree New Tax Treaties Signed by Mexico Will Be Applicable from January 1, 2015
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
During 2014, three new tax treaties signed by Mexico with Peru, the United Arab Emirates, and Malta have been published in the Mexican Official Gazette. According to the tax treaties, their benefits will be applicable from January 1, 2015, bringing Mexico's tax treaty network to 59. Treaties with...

 

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...

 


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