Search results

Cette newsletter couvre les actualités en matière fiscale du 6 au 12 avril 2012.

The trading exemption in ss 371HE–371HK is not as userfriendly as one would hope.

Unfortunately the Aaronson Report does not give examples of arrangements that would be caught by the GAAR, perhaps because most aggressive tax planning has failed in the courts recently. Even where taxpayers have steered a course through the maze of anti-avoidance...

Businesses are keen to operate in the UK and individuals want to live here, but both are constantly being blandished by other jurisdictions with tax breaks of one kind or another. The UK has rightly responded by introducing incentives to make the UK a competitive...

A la suite du plan de réduction des déficits annoncé par François Fillon le 24 août dernier, deux dispositions fiscales importantes intéressant les sociétés soumises à l'impôt sur les sociétés...

Article 113 of the French Finance Act for 2006 (law n° 2005-1719 dated 30 December 2005) has introduced French thin-capitalization rules, codified under Article 212 of the French Tax Code ("FTC"). These rules have given rise to comprehensive comments...

Last Friday, the Program Law of 29 March 2012 containing a set of new corporate tax measures was published in the Belgian State Gazette. The final adopted provisions are largely in line with the proposals made in January. Some specific topics (such as the notional...

Cette newsletter regroupe les actualités en matière fiscale du 30 mars au 5 avril 2012.

Cette newsletter couvre les actualités fiscales du 16 au 22 mars 2012.

As expected, Chancellor George Osborne confirmed in the Budget the Government's commitment to provide reassurance on the level of tax relief for the cost (estimated to be in the tens of billions) of decommissioning oil and gas fields. This is good news...