Search
Searching Content indexed under Tax by Jones Day ordered by Published Date Descending.
Links to Result pages
 
1 2 3  
>>Next
 
Title
Country
Organisation
Author
Date
1
Philadelphia Issues Sugar-Sweetened Beverage Tax
On June 16, 2016, Philadelphia's City Council approved by a 13–4 vote a 1.5 percent per ounce tax on sweetened soft drinks.
United States
14 Jul 2016
2
French Tax Update - Recent Case Law And Other Noteworthy Publications
Literally "not twice in the same," non bis in idem is basically a legal doctrine whereby no legal action can be initiated twice for the same course of action.
France
5 Feb 2016
3
French Tax Update - Amending Finance Bill For 2015 And Noteworthy Q4 Case Law
The present French Tax Update contains (i) an overview of the main provisions proposed by the draft amending finance bill for 2015 (loi de finances rectificative pour 2015, 2015 Draft Amending Finance Bill)...
France
9 Dec 2015
4
French Tax Update - Recently Published Noteworthy Publications
The present French Tax Update will focus on an overview of several noteworthy French tax court decisions issued during the past few months...
France
9 Nov 2015
5
French Tax Update: Draft Finance Bill For 2016, New France/Germany Double Tax Treaty, And ECJ Steria Decision
This French Tax Update will focus on (i) the main provisions of the draft Finance Bill for 2016 issued by the French Government on September 30, 2015 and to be discussed before the French Parliament between October and December, (ii) the amendment signed in March 2015 in respect of the France/Germany double tax treaty, and (iii) the decision issued in early September by the European Court of Justice in the Steria case.
France
9 Oct 2015
6
French Tax Update - Main French Tax Rates For 2015
This special French Tax Update provides an overview of the main tax rates applicable in France.
France
9 Sep 2015
7
Employment Services And Exemptions In "Castle" Case
On March 9, 2015, the Ohio Board of Tax Appeals issued a decision in A.M. Castle v. Joseph W. Testa, Tax Commissioner, No. 2013-5851.
United States
3 Sep 2015
8
Major Changes To The Delaware Unclaimed Property Audit And Voluntary Disclosure Regime That Delaware-Formed Entities Should Consider
Delaware Senate Bill 141, signed by Governor Mardell on July 22, 2015, makes significant changes to Delaware's procedures relating to unclaimed property audits and voluntary disclosures.
United States
3 Sep 2015
9
Dividend Withholding Tax Exemption And Specific Anti-Abuse Provision
In a recent decision (CAA Versailles, July 8, 2015, n°13VE01079), the Versailles Administrative Court of Appeals (CAA) provided an interesting illustration of the operation of the specific anti-abuse provision...
France
21 Aug 2015
10
Double Tax Treaties – Ratification Update
The Amendment will enter into force on the first day of the month following the completion of the reciprocal notification process attached to its ratification in each of France and Luxembourg.
Worldwide
21 Aug 2015
11
Advocate General Opines In ECJ Case Targeting Dividend Withholding Tax
Please see our Update for July 2014 for further details on the facts and legal background of this case involving a French taxpayer who was trading in Dutch equities derivatives.
France
21 Aug 2015
12
Form Vs. Substance
The FTA had denied the Exemption on the basis of the so-called "abuse of law" procedure, i.e., that the Sub had no other purpose than to "transform" taxable income into quasi tax-exempt dividends.
France
20 Aug 2015
13
Abnormal Act Of Management
The decision is a good indication that, other than under exceptional circumstances, the FTA is not supposed to meddle in the daily business decisions of taxpayers.
France
20 Aug 2015
14
Intragroup Reorganization And Abuse Of Law Theory
In 2000, the head of the French tax grouping (Parent) sold to its subsidiary in charge of financial matters and inactive participations (FinCo) the shares of an inactive subsidiary (Sub).
France
20 Aug 2015
15
Scope Of The Former 40 Percent Tax Basis Relief On Dividends - August 2015
Unlike the aforementioned QPC rulings, the Conseil Constitutionnel did not find the provisions of the FTC relating to the taxation of dividends received by individual shareholders fully compliant with the French Constitution.
France
19 Aug 2015
16
QPC On The French REIT-Like Regime
In the case at hand, the taxpayer was challenging the constitutionality of Article 208 C ter of the FTC, which provides that a tax on unrealized capital gains is due...
France
19 Aug 2015
17
Retroactivity Of The Limitation On The Deductibility Of Capital Losses - August 2015
Article 18 of the Finance Law for 2012 introduced a limitation on the deductibility of capital losses incurred on the sale of shares occurring less than two years after their issuance...
France
19 Aug 2015
18
French Tax Update: Priority Preliminary Rulings - August 2015
As discussed in a previous French Tax Update, the Conseil d'Etat had referred to Conseil Constitutionnel three interesting priority preliminary rulings on the issue of constitutionality in the field of taxation.
France
19 Aug 2015
19
French Tax Update - Recently Published Noteworthy Decisions - July 2015
The present French Tax Update will focus on an overview of several noteworthy French tax court decisions issued during the past few months.
France
7 Jul 2015
20
IRS Says FDA Consent Decree Payment Is Not A "Non-Deductible Fine" Or Similar Penalty For Tax Purposes
The IRS recently released a field attorney advice memorandum stating that the amount a company paid to the United States to disgorge profits is not considered a non-deductible fine or similar penalty for tax purposes.
United States
10 Jun 2015
Links to Result pages
 
1 2 3  
>>Next