Update on the New Italian Carried Interest Tax Regime
The Italian Government has issued new tax regime for carried interest and proceeds deriving from similar arrangements.
Article Archive
Aviation insurance under competition law scrutiny
In late April, the Financial Conduct Authority (“FCA”) launched a… Read more
Fast-Track Arbitration and Expedited Procedure Under the Revised Arbitration Rules of the ICC
The ICC arbitration rules introduce an expedited procedure that entitles the International Court of Arbitration of the ICC to appoint a sole arbitrator for disputes under US$2m, even if the agreement provides otherwise.
Close Companies: Beware the Hidden Inheritance Tax Risks of Structuring Escrow Arrangements as Trusts
Parties to acquisitions often agree to an escrow arrangement to protect the buyer from some liabilities. These are often structured as trusts. However, what are the tax risks for individuals and close companies?
Changes to Double Taxation Treaty Passport
The Double Taxation Treaty Passport scheme improved the system for lenders and borrowers accessing treaty relief from UK withholding tax. It has now been extended to cover a broader range of borrowers and non-corporate lenders.
UK: Employment Insight In-Depth – April 2017
Should commission payments be taken into account when calculating holiday pay? This was the question at the centre of British Gas Trading v Lock.
Innovation technologique et innovation juridique au soutien de la transition energetique
La loi sur la transition énergétique pour la croissance verte ouvre les perspectives d’une innovation à la fois technologique et juridique dans le secteur de l’énergie: article paru dans Panorama des Cleantech en France 2017, publié par GreenUnivers.
UK introduces new “corporate interest restriction” rules
On 1 April 2017, new “interest barrier” rules will apply to corporates to restrict UK tax relief for interest and some other financing expenses.
Update on the Italian “Decre to Romani”
The Italian Constitutional Court has ruled that the 10-year exclusion from renewable energy incentives is unconstitutional.
Keeping skies open after Brexit
As Article 50 has just been invoked, does an open skies treaty between the UK and the EU matter? What problems may arise during the withdrawal process and what potential solutions are available?