All Insights
Showing 1 - 12 of 493
Employment and pensions
UK Employee Incentives Update | September 2024
A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance
Tax
Italian transfer pricing rules: Italian Revenue Agency clarifies the Country File formal requirements
While transfer pricing documentation is not mandatory, requirements need to be followed if taxpayer opts for it
Tax
Call for evidence on UK tax treatment of carried interest draws Osborne Clarke response
UK funds regime needs to remain internationally competitive and 'grandfathering' should be considered for existing funds
Business crime
UK tax disputes set for further 'failure to prevent' corporate criminal offences
Corporates face increasing risk of criminal prosecution for tax evasion under a new fraud offence and Labour government
Corporate
Unlocking global potential: Why German start-ups should consider a US holding company
The benefits of a US/German structure for companies and how to set it up.
Tax
UK chancellor's statement on public spending inheritance hints at tax rises in Autumn Budget on 30 October
The chancellor has announced the date of the next Budget and released further detail of the government's priority tax commitments
Tax
Supreme Court rules on deductibility of expenses from statute-barred tax years in Spain
Companies can now review and detect expenses not recorded at the time and charge these as a tax-deductible expense
Knowledge Notes
What did the UK King's Speech contain for business?
As anticipated, the new government has announced a broad range of legislative priorities
Employment and pensions
Dutch tax enforcement policy due to change for employees and contractors
From January 2025, there will be full enforcement on incorrect classifications while a draft law to clarify employment relationships should
Tax
Case law affecting real estate developers
In 2024, important case law has been delivered that will impact real estate developers
Tax
Tax developments are gathering pace for the Dutch real estate market
What proposed changes will affect real estate entities?
