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Uso retrospectivo de las pérdidas fiscales de 2020 y 2021


BEPS: The global issue of transfer pricing

Global reactions to BEPS (base erosion and profit shifting) of which transfer pricing forms a key piece and each government's priority actions.

15 December 2015

Últimas novedades fiscales para los fondos de capital riesgo en España

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...

25 noviembre 2015

European Court of Justice confirms liability of cartel facilitators under Article 101

The ECJ determines that professional bodies that facilitate the creation and organisation of cartels may be liable under Article 101.

29 October 2015

Commission orders Fiat and Starbucks to repay tax saved in sweetheart deals

In the first of its tax investigations the Commission has fined Fiat and Starbucks for so-called sweetheart tax rulings.

22 October 2015

The July 2015 Post-Election Budget

Our summary of George Osborne's much anticipated Post-Election Budget

08 July 2015

Mutual Recognition of Funds between the Mainland and Hong Kong starting on 1 July 2015

The regulatory framework & application details for mutual recognition of publicly offered funds between the Mainland and Hong Kong were finally released.

26 May 2015

Resolving cross border tax disputes through Australia’s investment treaties

There has been a recent surge in regulatory attention around the world towards transfer pricing arrangements within multinational corporate groups.

21 May 2015

The Finance Act 2015 and the new provisions concerning disguised investment management fees

KWM Tax partners Laura Charkin and Stephen Pevsner discuss the Finance Act 2015 and the new measures relating to disguised investment management fees

05 May 2015

Tax partners Stephen Pevsner and Laura Charkin analyse the new disguised investment management fee rules

Stephen Pevsner and Laura Charkin, Tax partners at KWM feature in this month's Tax Journal analysing the new disguised investment management fee rules.

28 April 2015

UK changes tax rules on "disguised fees"

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...

26 March 2015

At a glance: UK Budget 2015 and Private Equity

Tax partner Laura Charkin discusses some unexpected changes affecting the private equity industry made in this year's Budget.

20 March 2015

The UK 2015 Budget

Our summary of the main tax announcements of particular interest to the private equity and venture capital sector.

18 March 2015