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Spring Budget 2024 – key tax announcements
United Kingdom 06.03.2024
Against the backdrop of an election (probably) later this year, the Chancellor was evidently feeling the pressure to make tax announcements that would find favour with the electorate, whilst constrained...
Implementation of Temporary Crisis and Transition Framework in Slovakia: Gateway for State Aid Subsidies to Investors Involved in Green Transition
Slovaquie 06.03.2024
The European Commission adopted the Temporary Crisis Framework and then the Temporary Crisis and Transition Framework (TCTF) to mitigate the economic consequences caused by Russia's invasion and ongoing...
Autumn Statement 2023 – Key tax announcements
United Kingdom 23.11.2023
The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”. Consistent, perhaps, with the tone of that message, yesterday’s...
Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors
Luxembourg, UK 09.08.2023
On 19 July 2023 Luxembourg ratified the text of the new tax treaty between the UK and Luxembourg (the Treaty). The UK ratified the Treaty last year. Changes that we addressed in our previous article will...
EU reaches agreement on Data Act – Comprehensive EU data law is on the way
Europe 11.07.2023
On 27 June 2023, the European Parliament and Council resolved the remaining open points and reached a political agreement on the EU Data Act, paving the way for a new law that will introduce comprehensive...
10 key aspects of the notification form for concentrations under the Foreign Subsidies Regulation
International 11.07.2023
On 10 July 2023, the European Commission adopted the Implementing Regulation and the notification form for concentrations under the Foreign Subsidies Regulation (EU) 2022/2560 (FSR), shortly before the...
Spring Budget 2023 – key tax policy announcements
United Kingdom 15.03.2023
Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-approaching, the Chancellor turned...
The new Act on Screening Foreign Investments due to come into force from 1 March 2023
Slovaquie 28.02.2023
At the end of last year, the National Council of the Slovak Republic adopted Act No. 497/2022 Coll. on Screening Foreign Investments (the “FDI Act”) which we publicised in this article: (cms-lawnow.com)....
Sunrise period of the Unified Patent Court to begin 1 March
Europe 21.02.2023
After the final version of the UPC Rules of Procedure had been adopted and the judges of the UPC had been selected and appointed, the start of the Sunrise Period, originally planned for 1 January 2023,...
German Ministry of Finance issues draft letter on the income tax treatment of profit participation rights
Allemagne 12.01.2023
In November 2022, the German Ministry of Finance (BMF) issued a letter on the income tax treatment of profit participation rights and their classification as equity or debt, which is intended to provide...

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Filtres de recherches

Pays

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Spring Budget 2024 – key tax announcements

Implementation of Temporary Crisis and Transition Framework in Slovakia: Gateway for State Aid Subsidies to Investors Involved in Green Transition

Autumn Statement 2023 – Key tax announcements

Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors

EU reaches agreement on Data Act – Comprehensive EU data law is on the way

10 key aspects of the notification form for concentrations under the Foreign Subsidies Regulation

Spring Budget 2023 – key tax policy announcements

The new Act on Screening Foreign Investments due to come into force from 1 March 2023

Sunrise period of the Unified Patent Court to begin 1 March

German Ministry of Finance issues draft letter on the income tax treatment of profit participation rights

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