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Krótki przewodnik dotyczący podatków przy umowach o partnerstwie publiczno- prywatnym.

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...

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...

The yearly Italian finance act (now known as "Stability Law") has amended significantly the tax regime of real property leasing. The changes have been introduced to ensure that the indirect tax regime of real property leasing is neutral in determining...

The Italian Government introduced a set of measures – known as "development decree" – that will, among others, reform again the taxation of investors in Italian real estate investment funds (Decree Law 70 of 13 May 2011). The new regime...

Le Conseil d'Etat a rendu deux décisions de principe en date du 23 décembre 2010, admettant la détaxation de la TVA grevant des frais engagés pour ou dans le cadre d'une cession de titres non assujettie à la TVA, et précisent...

The double tax treaty  between Luxembourg and Monaco signed on 27 July 2009 has come into force on 3 May 2010 further to the exchange of instruments of ratification by each of the contracting countries, and applies (i) from 1 January 2011 for taxes withheld...

The Luxembourg - Armenia Double Tax Treaty was signed in the Armenian, English and French languages on 23 June 2009 and has been in force since 9 April 2010 with its provisions, in principle, applying as from 1 January 2011. The Treaty follows the OECD Model Convention...

The current Belgian budgetary negotiations could lead to a number of tax measures likely to result in increased fiscal pressure for companies and individuals. The attached client briefing analyses the most important anticipated tax measures compared with the...

George Osborne, the UK Chancellor of the Exchequer, delivered his "Budget for growth" today. Business will welcome a number of the new measures: additional cuts in the rate of corporation tax, the increase in the lifetime limit for entrepreneurs' relief...