The UK Double Tax Treaty Passport (“DTTP”) scheme has recently been extended by HM Revenue & Customs (“HMRC”) to allow both non-corporate borrowers and lenders to enjoy the benefits of the scheme. The aim of the amendments is...more
The majority has spoken: on Friday 24 June, it was announced that the UK had voted to leave the European Union (the “EU”). The full implications of this decision are largely unknown, given that the UK is navigating...more
6/29/2016
/ Customs ,
Double Taxation ,
EU ,
EU Merger Directive ,
European Communities Act ,
European Economic Area (EEA) ,
International Tax Issues ,
International Treaties ,
Member State ,
UK ,
UK Brexit ,
Value-Added Tax (VAT) ,
Withholding Tax
Smart Acquisition Structures For Deals In Germany And The UK -
What Are the Criteria for Smart Acquisitions via Corporations? -
Inbound investment structures seeking to acquire a German or UK corporation should take...more
2/11/2016
/ Capital Gains ,
Corporate Taxes ,
Dividends ,
Double Taxation ,
Foreign Entities ,
Germany ,
Initial Public Offering (IPO) ,
Shareholders ,
Tax Liability ,
Tax Treaty ,
Technology Sector ,
UK ,
Withholding Tax