Cross-border: Tax

This note considers many of the technical aspects involved in structuring a joint venture between parties based in different countries. It focuses on the creation of joint ventures formed to carry on business independent of the joint venture parties.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.

This Checklist provides an overview of Foreign Account Tax Compliance Act (FATCA) timeline for the due diligence and reporting requirements that are generally phased in between 2013 and 2018.

This Checklist provides timeline of important dates related to the Foreign Account Tax Compliance Act (FATCA) withholding tax which is generally phased in between 2014 and 2017.

A Q&A guide to doing business in Anguilla. This Q&A gives an overview of key recent developments affecting doing business in Anguilla as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to tax on finance transactions in the UK (England and Wales). This Q&A provides a high level overview of finance tax in the UK (England and Wales) and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to doing business in Czech Republic. This Q&A gives an overview of key recent developments affecting doing business in Czech Republic as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Dominican Republic. This Q&A gives an overview of key recent developments affecting doing business in Dominican Republic as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Gibraltar. This Q&A gives an overview of key recent developments affecting doing business in Gibraltar as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in United Kingdom. This Q&A gives an overview of key recent developments affecting doing business in United Kingdom as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to private client law in Turkey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to tax on corporate transactions in Ireland. The Q&A gives a high level overview of tax in Ireland and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on Corporate Transactions Q&A tool Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in Japan. The Q&A gives a high level overview of tax in Japan and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in the UK (England and Wales). This Q&A provides a high level overview of tax in the UK (England and Wales) and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to doing business in Cambodia. This Q&A gives an overview of key recent developments affecting doing business in Cambodia as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Nigeria. This Q&A gives an overview of key recent developments affecting doing business in Nigeria as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Romania. This Q&A gives an overview of key recent developments affecting doing business in Romania as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in United States: Delaware. This Q&A gives an overview of key recent developments affecting doing business in United States: Delaware as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in United States: Puerto Rico. This Q&A gives an overview of key recent developments affecting doing business in United States: Puerto Rico as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to private client law in Monaco. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private Client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

An article about the final regulations issued on 17 January 2013 by the US Treasury Department and the US Internal Revenue Service, relating to information reporting by foreign financial institutions and withholding on certain payments under FATCA. This article is part of a regular series of articles on US tax issues for UK advisers contributed by Allen & Overy LLP.

A Q&A guide to doing business in Canada. This Q&A gives an overview of key recent developments affecting doing business in Canada as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Cyprus. This Q&A gives an overview of key recent developments affecting doing business in Cyprus as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in India. This Q&A gives an overview of key recent developments affecting doing business in India as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Pakistan. This Q&A gives an overview of key recent developments affecting doing business in Pakistan as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Switzerland. This Q&A gives an overview of key recent developments affecting doing business in Switzerland as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to private client law in Argentina. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Austria. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Bermuda. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Curaçao (Dutch Caribbean). The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in France. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg 

A Q&A guide to private client law in Guernsey. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg

A Q&A guide to private client law in India. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Ireland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Japan. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Liechtenstein. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Mexico. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in South Korea. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Switzerland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in the British Virgin Islands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in the Isle of Man. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to private client law in Scotland. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

A Q&A guide to doing business in Brazil. This Q&A gives an overview of key recent developments affecting doing business in Brazil as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in France. This Q&A gives an overview of key recent developments affecting doing business in France as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Luxembourg. This Q&A gives an overview of key recent developments affecting doing business in Luxembourg as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Morocco. This Q&A gives an overview of key recent developments affecting doing business in Morocco as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Thailand. This Q&A gives an overview of key recent developments affecting doing business in Thailand as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in United States: New Mexico. This Q&A gives an overview of key recent developments affecting doing business in United States: New Mexico as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to tax on corporate transactions in Spain. This Q&A provides a high level overview of tax in Spain and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on finance transactions in Brazil. This Q&A provides a high level overview of finance tax in Brazil and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on finance transactions in Italy. This Q&A provides a high level overview of finance tax in Italy and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

This article provides an overview of the steps taken concerning internationally agreed standards of tax information exchange and disclosure. National incentives to reduce the use of IFCs to avoid tax are considered (with a focus on FATCA), and the future role of IFCs is considered. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com privateclient-mjg

France is in the process of changing its tax landscape and now faces the tax reforms promised by President Hollande in his 2012 presidential election campaign. There is an increasing atmosphere of tax insecurity and on 28 September 2012 the new draft of the 2013 Finance Bill was released to practitioners and tax payers. The Finance Bill was finally adopted on 20 December 2012. It gave rise to a decision of the Constitutional Council which struck down numerous of its provisions including the 75% millionaire tax. The third amended Finance Bill for 2012 was adopted on 19 December 2012 and was also reviewed by the CC. While seeking to reduce the state deficit to 3% (the level required for Eurozone members), the Government must find approximately EUR30 billion of savings or additional income. Two thirds of this targeted amount will come from tax increases, of which EUR10 billion will be aimed at individual taxpayers (according to the Government, more specifically the wealthiest of those). Only a third of this amount will be derived from spending cuts. At the time of writing, reactions to the decisions of the CC remain to be proposed by the government and voted for by Parliament. Against this background, this article describes the main tax changes from 2012 and methods on how to prepare and respond to the tax increases. This article is is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicalla

A Q&A guide to private client law in The Netherlands. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity, and proposals for reform. To compare answers across multiple jurisdictions, visit the Private client Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

Switzerland has long been a destination for wealthy individuals and families. This article examines features of Switzerland that are relevant for individuals and families including the recognition of trusts in Switzerland, the taxation of trusts, immigration to and residence in Switzerland and issues arising on immigration. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg

The table summarises key succession regime provisions in the jurisdictions covered in the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg

A Q&A guide to tax on finance transactions in Argentina. This Q&A provides a high level overview of finance tax in Argentina and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

PLC Tax subscribers have acces to an analysis article on the Vodaphone case in the Indian Supreme Court, as part of the newly updated edition of the PLC Cross-border Tax on Transactions multi-jurisdictional guide.

A Q&A guide to tax on corporate transactions in Mexico. The Q&A gives a high level overview of tax in Mexico and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

PLC Tax subscribers have access to an analysis article on the Aaronson Report on the possible introduction of a UK general anti-abuse rule (GAAR). The article forms part of the newly updated edition of the PLC Cross-border Tax on Transactions multi-jurisdictional guide.

PLC Tax subscribers have access to the newly updated edition of the PLC Cross-border Tax on Transactions multi-jurisdictional guide. The guide deals with cross-border issues and answers key questions on the tax treatment of corporate transactions from practitioners in 25 jurisdictions and on the tax treatment of finance transactions from practitioners in 10 jurisdictions.

A Q&A guide to doing business in Canada. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

An assessment of the international implications of the US Foreign Account Tax Compliance Act.

A Q&A guide to doing business in Saudi Arabia. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

This chapter outlines existing tax rules and structures affecting acquisition financing, and considers the new interest limitation rules proposed by Finland's Ministry of Finance. Traditionally, highly leveraged acquisition vehicles have been widely used in Finland. Owing largely to the absence of specific thin capitalisation or other interest limitation rules, tax regulations have typically had no material effect on the debt financing options Finnish companies can use for acquisition purposes. Ongoing economic turmoil has resulted in higher equity demands, and the Finnish government and the Ministry of Finance are looking for ways to increase their fiscal revenue. Statements by the Minister of Finance indicate a political will to amend existing tax laws regarding interest deductions in the pursuit of such fiscal revenues. Following the recent proposal by the Ministry of Finance for the establishment of new interest limitation rules, tax related questions concerning acquisition financing and structuring are now high on the legal agenda.  This chapter outlines existing tax rules and structures affecting acquisition financing, and considers the new interest limitation rules proposed by Finland's Ministry of Finance. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to doing business in the United States. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to tax on finance transactions in Australia. This Q&A provides a high level overview of finance tax in Australia and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on finance transactions in Germany. This Q&A provides a high level overview of finance tax in Germany and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on financetransactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on finance transactions in Ireland. This Q&A provides a high level overview of finance tax in Ireland and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on finance transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on finance transactions in Romania. This Q&A provides a high level overview of finance tax in Romania and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on finance transactions in Switzerland. This Q&A is part of the PLC multi-jurisdictional guide to tax. It provides a high level overview of finance tax in Switzerland and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. To compare answers across multiple jurisdictions, visit the Tax on corporate lending and bond issues Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in Argentina. The Q&A gives a high level overview of tax in Argentina and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in Austria. The Q&A gives a high level overview of tax in Austria and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in Canada. This Q&A gives a high level overview of tax in Canada and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.  

A Q&A guide to tax on corporate transactions in Finland. This Q&A provides a high level overview of tax in Finland and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in Germany. The Q&A gives a high level overview of tax in Germany and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in Israel. This Q&A provides a high level overview of tax in Israel and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to tax on transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to tax on corporate transactions in South Korea. This Q&A provides a high level overview of tax in South Korea and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. This Q&A is part of the PLC multi-jurisdictional guide to South Korea. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactionsmjg.

A Q&A guide to tax on corporate transactions in Turkey. The Q&A gives a high level overview of tax in Turkey and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. To compare answers across multiple jurisdictions, visit the Tax on corporate transactions Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to tax on corporate transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.  

This chapter examines the proposed modernisation of the UK's existing controlled foreign company regime. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to doing business in Anguilla. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing Business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Australia. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Canada. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Egypt. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Iceland. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Italy. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. For a full list of recommended lawyers and law firms in Italy, see PLC Which lawyer? This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Malaysia. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in the Republic of Moldova. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in Sweden. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to doing business in United Arab Emirates. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. To compare answers across multiple jurisdictions, visit the Doing business In... Country Q&A Tool. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/about/doingbusinessin-mjg.

A Q&A guide to private client law in Israel. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; familial relationships; minority and capacity; and proposals for reform. For a full list of recommended private client law firms and lawyers in Israel, please visit PLC Which lawyer? This Q&A is part of the PLC multi-jurisdictional guide to private client law. For a full list of jurisdictional Q&As visit www.practicallaw.com/privateclient-mjg.

This has been a year of unprecedented economic growth for Brazil, which has been significantly boosted by its sponsorship of the 2014 World Cup, the 2016 Olympic Games, and the discovery of petroleum at the oceanic pre-salt layer. This article analyses the government's introduction of tax incentives encouraging investment for infrastructure development in Brazil in time for the 2014 World Cup and the 2016 Olympic Games.  This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of contents visit www.practicallaw.com/taxontransactions-mjg.

This chapter considers many of the technical aspects involved in structuring a joint venture between parties based in different countries. It focuses on the creation of joint ventures formed to carry on business independent of the joint venture parties. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of contents visit www.practicallaw.com/taxontransactions-mjg.

This article examines the taxation of international pharmaceutical companies in France, analysing the principal areas of contention between the pharmaceutical industry and the French authorities. The potential effects on the development of the generic industry and investment by the pharmaceutical industry are also considered. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of contents visit www.practicallaw.com/taxontransactionshandbook.

A Q&A guide to tax on corporate transactions in Luxembourg. This Q&A provides a high level overview of tax in Luxembourg and looks at key practical issues including, for example, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals and restructuring and insolvency. For a full list of recommended tax law firms and lawyers in Luxembourg, please visit PLC Which lawyer? This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.

A Q&A guide to doing business in Hong Kong. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbihandbook.

A Q&A guide to doing business in Spain. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in New York. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbihandbook.

A Q&A guide to doing business in Wisconsin. This Q&A gives an overview of the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbihandbook.

A Q&A guide to doing business in Barbados. This Q&A gives an overview of key recent developments affecting doing business in Barbados as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

A Q&A guide to doing business in Ecuador. This Q&A gives an overview of key recent developments affecting doing business in Ecuador as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trade marks, registered and unregistered designs. This article is part of the PLC multi-jurisdictional guide to doing business worldwide. For a full list of contents, please visit www.practicallaw.com/dbi-mjg.

This Article discusses the Foreign Account Tax Compliance Act (FATCA) provisions included in the Hiring Incentives to Restore Employment (HIRE) Act to target offshore tax evasion.

A Q&A guide to tax on finance transactions in Norway. This Q&A is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactionshandbook.

This article examines some of the key legal issues raised by the UBS tax evasion case in the US and the likely impact of the settlement announced in August 2009 on Swiss banking confidentiality.

From 1 January 2010 until 2015, a series of changes to the European value added tax (VAT) system will come into effect to implement what is commonly referred to as the VAT package. The VAT package comprises a number of initiatives including changes to the place of supply of services, a new procedure for VAT refunds from a different member state and enhanced administrative co-operation between member states. This chapter compares the pre- and post-2010 rules dealing with the place of supply of services.

An overview of the key features of US public and private offerings for foreign issuers. This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.

An outline of the practicalities of establishing a presence in Delaware.This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.

An overview of the principal federal, state and local laws governing labour and employment relations in the US.This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.

This article considers: the types of transactions for which Irish SPVs are used; the reasons for using Irish SPVs; the entities most commonly used for SPVs; listing on the Irish Stock Exchange; and the key features of limited liability companies (the most popular form of Irish SPV) including incorporation, ongoing corporate and regulatory requirements, tax considerations, methods of dissolution and insolvency proceedings.This article forms part of a series, covering Cayman Islands, Ireland, British Virgin Islands and Jersey.

An overview of the impact on fund managers and funds of Directive 2003/48/EC on taxation of savings income in the form of interest payments (EC Savings Directive) and the related savings taxation agreements concluded with third countries and associated territories.

This article considers the social security issues, in particular dual taxation and gaps in benefits protection, that arise when US employees are seconded abroad, and the availability of social security treaties to ensure that coverage, benefits and taxation remain as seamless as possible.

This table sets out a summary of the key information concerning the withholding tax requirement on interest on corporate debt and the key exemptions for each of the nine jurisdictions covered in the Country Q&A section of the Tax on corporate lending and bond issues section. This table is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. Please note that the law stated dates for each jurisdiction covered may not be the same as this project is currently being updated. To check the law stated dates for each jurisdiction, please visit the individual article.

The Treasury Department published a second intergovernmental agreement to implement FATCA as outlined earlier in joint statements with Japan and Switzerland.

The Treasury Department announced a new intergovernmental framework to implement FATCA in joint statements with Japan and Switzerland.

An update on the IRS's revision of Notice 2011-53 to include withholdable payments to non-financial foreign entites in the phased implementation schedule for withholding under the Foreign Account Tax Compliance Act (FATCA) enacted as part of the Hiring Incentives to Restore Employment Act of 2010.

HMRC updated its FAQs on the double tax treaty passport scheme on 7 July 2011.

An update on key national tax rates in different jurisdictions, drawn from the PLC Cross-border Tax on Transactions Handbook 2010/11, which answers key questions about the taxation of finance and corporate transactions from the perspective of practitioners in 11 and 17 jurisdictions, respectively.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide.

This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide.