|
|
|
|
|
This area of the site includes articles which have been authored by our lawyers and many of which have first been published in some of the leading legal and business journals. Also available, is a selection of books which have also been authored or co-authored by our lawyers. All of our archived articles are fully searchable. You can search by keyword, author, date, sector, practice and location. To go to the search tool, click on the button below.
| New ICO guidance on vexatious requests |
06-01-09 |
|
Hazel Grant
|
New ICO guidance on vexatious requests ...
|
| Taxation of foreign profits |
15-12-08 |
|
Catherine Ramsay and Levent Gurdenli
|
HM Treasury clarified its position on the taxation of foreign dividends received by UK companies by publishing draft consultation on 9 December 2008. This package of reforms will be introduced in the Finance Bill 2009 and provide significant changes to current UK tax law ...
|
| Proposal for new legislative measures to combat VAT Missing Trader Intra-Community fraud |
15-12-08 |
|
Goran Danilović
|
In recent years, attention has been drawn to the increasing fraudulent use of the VAT exemption on importation ...
|
| Amendment to EU Dual-Use Regulation |
15-12-08 |
|
Goran Danilović
|
The Council amended, on 24 October 2008, Council Regulation (EC) No. 1334/2000 (“Dual-Use Regulation”) by adopting Council Regulation (EC) No. 1167/2008 (“Amending Dual-Use Regulation”). The Amending Dual Use Regulation has already come into force and is directly applicable in all EU Member States. ...
|
| Amendment Sanctions Iran |
15-12-08 |
|
Martine Chin-Oldenziel
|
Because Iran refused to comply with the requirement of the requirements of the Security Council of the United Nations (“SC”) to suspend nuclear enrichment activities, additional sanctions have been adopted by the SC by means of adopting Resolution 1803 ...
|
| Practical experiences on the German anti-treaty shopping rules |
15-12-08 |
|
Dr Patrick Sinewe and Dr David Witzel
|
Germany has introduced new anti-treaty shopping rules which came into force from FY 2007 onwards. The new anti-treaty shopping rules limit the possibility of obtaining withholding tax relief ...
|
| VAT rules for electronically supplied services |
15-12-08 |
|
Brent Springael
|
As a result of the e-commerce VAT Directive (2002), the general VAT place of supply rule for services (namely that VAT arises where the supplier of the service is located) ceased to apply to e-commerce transactions such as the supply and hosting of web sites, the electronic supply of software and images, database access etc ...
|
| VAT and sale and leaseback of aircraft in Belgium |
15-12-08 |
|
Brent Springael
|
In the wake of the subprime crisis, banks are not lending as readily as previously experienced. This has resulted in airlines entering into sale and leaseback transactions ...
|
| The Netherlands and the UK sign a new double tax treaty |
15-12-08 |
|
Kasper van Eck
|
On 26 September 2008, The Netherlands and the UK signed a new double tax treaty (‘DTT’) and protocol, which is intended to replace the current DTT. The new DTT will come into force if and when it has successfully followed the parliamentary approval procedures in both countries ...
|
| OECD draft guidance on the transfer pricing aspects of business restructurings |
15-12-08 |
|
Catherine Ramsay
|
There has been a lack of practical guidance on applying transfer pricing rules to business restructurings which could potentially lead to uncertainty for both multinational enterprises and tax authorities. While guidance is contained in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 1995 and the OECD Model Tax Convention on Income and Capital, it did not specifically address the issue. ...
|
|
|
|
|
Intellectual Property Law Handbook
|
Editor: Bird & Bird, Edited by Lorna Brazell
|
Intellectual Property Law Handbook
|
|
|
Lizenzgebuehren, 2nd edition, 2008
|
Dr Michael Groß
|
Lizenzgebuehren, 2nd edition, 2008
|
|
|
Der Lizenzvertrag, 9th edition, 2007
|
Dr Michael Groß
|
Der Lizenzvertrag, 9th edition, 2007
|
|
|
Handels- und Gesellschaftsrecht
|
Dr Marc Weßling
|
Handels- und Gesellschaftsrecht
|
|
|
The European Stock Corporation (SE)
|
Dr Patrick Sinewe
|
Law, Taxation, Consultancy
|
 |
|  |
|
