Shipping: Global Tax Reform3 February 2022
In this article, London Maritime Partner Richard Stephens assesses the GloBE rules which come into effect in 2023 and the impact they will have on the shipping industry.
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Changes in Spanish energy regulation7 July 2021
RD-L 12/2021 adopts urgent measures in the field of energy taxation and generation, as well as regarding the management of the regulatory levy and the water-use tariff.
Protocol signed to amend the UK/Germany Double Taxation Treaty16 March 2021
This article looks into the new UK–Germany Double Tax Treaty which has been amended to bring in stronger anti-avoidance measures.
Covid-19: a tax credit to encourage rent waivers granted to certain companies13 November 2020
This short French-language article details the new local real estate measures being introduced by the French Government following renewed restrictions due to the ongoing Covid-19 pandemic.
US Withdrawal From Hong Kong Shipping Tax Treaty: Effects and Considerations8 September 2020
The US has unilaterally pulled out of its shipping tax treaty with Hong Kong, which will affect Hong Kong and US taxpayers engaged in shipping.
Tax and social security for personnel issues in the COVID-19 crisis17 April 2020
This article (in German) discusses some of the special regulations included in an extensive aid program provided by Germany’s Federal Ministry of Finance to help struggling companies during the COVID-19 crisis.
Tax reliefs for COVID-19 crisis-affected businesses23 March 2020
German Tax Authorities have published measures which will help to reduce and delay tax payments in 2020. Each business will need to apply for these tax reliefs individually at the competent German tax office.
Fostering the Growth of Ship Leasing in Hong Kong – Ship Leasing Tax Concessions19 March 2020
In this article we discuss the salient points of the Inland Revenue (Amendment) (Ship Leasing Tax Concessions) Bill 2020 which was gazetted on 17 January 2020.
French Finance Bill 2020: Exceptional depreciation for shipowners and lessors (Part 3/3)31 January 2020
This is the third of a series of three linked articles focussing on France’s 2020 Finance Bill. This article explores the new depreciation regulations for green investments in the maritime sector.
French Finance Bill 2020: Impacts on corporate transactions (Part 2/3)31 January 2020
This is the second linked article focussing on France’s 2020 Finance Bill. This article discusses the impact the new bill will have on corporate transactions and the management of large French corporations.
French Finance Bill 2020: First French Global Anti-Hybrid Rules and tax measures in an international environment (Part 1/3)31 January 2020
This is the first of a series of three linked articles focussing on France’s 2020 Finance Bill. This article examines France’s first global anti-hybrid regulations and tax measures in an international environment.