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Bram Groenewoud
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Podatki w projektach PPP - krótki przewodnik
14 November 2011
Publication
Krótki przewodnik dotyczący podatków przy umowach o partnerstwie publiczno- prywatnym.
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Corporate, M&A & joint ventures tax
We are highly experienced in structuring and executing corporate transactions. Our tax teams advise in relation to some of the world's largest and most complex M&A and corporate finance transactions.
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Stamp duty & transfer taxes
We offer specialist advice across all major jurisdictions on stamp taxes and other transfer taxes.
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Restructuring tax
We have restructuring tax expertise in London, Continental Europe and the US, covering debt restructurings, workouts, reorganisations and insolvency.
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UK Bank levy – revised draft legislation published
10 January 2011
Publication
The UK Government has now published the draft legislation
introducing the bank levy for inclusion in the Finance Bill 2011. The
legislation is very similar to previously published drafts. The most
significant new development is the setting of the rate. The main...
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New CFC legislation: the Italian tax authorities publish their interpretation
4 January 2011
Publication
The Italian tax authorities have finally published the long-awaited guidelines on
the new Italian CFC legislation (Circular No. 51/E of 6 October 2010).
The new CFC legislation is described in a previous briefing, available at the following link: http://www.cliffordchance.com/publicationviews/publications/2009/08/impact_of_the_amendmenttothecfclegislationo.html
This...
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Withholding tax on interest and taxation of funds
11 January 2011
Publication
The content of this Client Briefing may be good news for European investment
and pension funds interested in lending to Polish companies.
On 1 January 2011, an amendment to the Corporate Income Tax Act will come
into force, expanding a tax exemption to include...
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New indirect tax regime of real property leasing
10 February 2011
Publication
In recent years, the matter of directors' compensation has been the focus of continuous attention worldwide, and in the wake of the recent financial crisis it has become one of the central issues of discussions on promoting the stability of the financial markets.
In...
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The IRS Releases Proposed Regulations Regarding Taxation of Investments by Foreign Governments
11 November 2011
Publication
On November 2, 2011, the Internal Revenue Service ("IRS") released a set of proposed regulations (the "Regulations") under Section 892 of the Internal Revenue Code ("Section 892"), which exempts certain investment income earned by...