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Análisis de la Recomendación de la Comisión Europea en la que se insta a los Estados miembros a permitir compensar las pérdidas de los ejercicios...
Global reactions to BEPS (base erosion and profit shifting) of which transfer pricing forms a key piece and each government's priority actions.
Varias consultas emitidas en 2015 por la Dirección General de Tributos aclaran dudas que afectaban a la tributación de fondos de capital-riesgo (SCR y FCR) y a sus...
The ECJ determines that professional bodies that facilitate the creation and organisation of cartels may be liable under Article 101.
In the first of its tax investigations the Commission has fined Fiat and Starbucks for so-called sweetheart tax rulings.
Our summary of George Osborne's much anticipated Post-Election Budget
The regulatory framework & application details for mutual recognition of publicly offered funds between the Mainland and Hong Kong were finally released.
There has been a recent surge in regulatory attention around the world towards transfer pricing arrangements within multinational corporate groups.
KWM Tax partners Laura Charkin and Stephen Pevsner discuss the Finance Act 2015 and the new measures relating to disguised investment management fees
Stephen Pevsner and Laura Charkin, Tax partners at KWM feature in this month's Tax Journal analysing the new disguised investment management fee rules.
In December last year, the government announced that it would change the way that it taxed certain sums arising to investment fund managers so that they would be...
Tax partner Laura Charkin discusses some unexpected changes affecting the private equity industry made in this year's Budget.
Our summary of the main tax announcements of particular interest to the private equity and venture capital sector.