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    United States: Tax Reform - Restructuring & Insolvency Related Provisions - Part 1 - Net Operating Losses
    2017-11-21

    Congress is attempting to pass tax reform legislation and presently the House of Representatives and the Senate have separate proposals under consideration (separately, H.R. 1 and the Senate Plan, respectively, and collectively, “Tax Reform”). The Tax Reform is changing daily, but one thing seems likely and that is that the Tax Reform will change the treatment of net operating losses (“NOLs”). These changes would have the most significant impact to bankruptcy cases filed after December 31, 2017.

    Filed under:
    USA, Insolvency & Restructuring, Tax, Baker McKenzie
    Authors:
    Patrick M. Cox
    Location:
    USA
    Firm:
    Baker McKenzie
    Strong procedural rights confirmed for taxpayers with solid transfer pricing documentation
    2017-10-18

    On September 19, the Dutch District Court ruled in the first ever Dutch court case on the transfer pricing implications of a large business restructuring and confirmed the legal certainty that taxpayers can derive from thorough transfer pricing documentation. The case was litigated by the Tax Dispute Resolution group of Baker McKenzie Amsterdam.

    Filed under:
    Netherlands, Insolvency & Restructuring, Litigation, Tax, Baker McKenzie
    Location:
    Netherlands
    Firm:
    Baker McKenzie
    Doing Business in Russia - 2017
    2017-04-24

    DBI 2017 - A5 With Bleed.indd 3 20.02.2017 8:22:56 Doing Business in Russia 2017 Baker & McKenzie - CIS, Limited Moscow Office White Gardens, 10th Floor 9 Lesnaya Street Moscow 125047, Russia Telephone: +7 495 787 27 00 Fax: +7 495 787 27 01 [email protected] St. Petersburg Office BolloevCenter, 2nd Floor 4A Grivtsova Lane St.

    Filed under:
    Russia, Banking, Capital Markets, Company & Commercial, Competition & Antitrust, Corporate Finance/M&A, Derivatives, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Healthcare & Life Sciences, Insolvency & Restructuring, Insurance, Intellectual Property, Internet & Social Media, IT & Data Protection, Public, Real Estate, Tax, Telecoms, Trade & Customs, White Collar Crime, Baker McKenzie, Foreign direct investment
    Location:
    Russia
    Firm:
    Baker McKenzie
    COVID-19 Government Intervention Schemes
    2021-06-01

    COVID-19

    Government Intervention Schemes

    Current as of 21 May 2021

    Government Intervention Schemes

    COVID-19 Government Intervention Schemes 2

    Countries around the globe are facing unprecedented and rapid change due to the COVID-19 pandemic. This guide provides a summary of key government interventions around the globe in relation to: EU State Aid Approvals (for EMEA region), foreign investment restrictions, debt, equity and taxation.

    Filed under:
    Canada, China, European Union, Hungary, United Kingdom, USA, Agriculture, Banking, Capital Markets, Corporate Finance/M&A, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Insolvency & Restructuring, Litigation, Media & Entertainment, Tax, Baker McKenzie, Libor, Private equity, Venture capital, Supply chain, Telemedicine, Fourth Amendment, State aid, Force majeure, Cybersecurity, Coronavirus, Personal protective equipment, Paycheck Protection Program, CARES Act 2020 (USA), US Securities and Exchange Commission, European Commission, HM Revenue and Customs (UK), Small Business Administration (USA), Committee on Foreign Investment in the United States, EFTA, Bank of England
    Location:
    Canada, China, European Union, Hungary, United Kingdom, USA
    Firm:
    Baker McKenzie
    United Kingdom: COVID-19 - Dishonest assistance and fraudulent trading: Bilta (UK) Limited (in liquidation) et ors v (1) Natwest Markets PLC and (2) Mercuria Energy Europe Trading Limited
    2020-07-08

    Earlier in March and prior to Covid-19 taking over both the world and the legal world, Mr Justice Snowden handed down his judgment in Bilta (UK) Limited (in liquidation) et ors v (1) Natwest Markets PLC and (2) Mercuria Energy Europe Trading Limited [2020] EWHC 546 (Ch) in which he found both RBS (as defined below) and RBS SEEL (also as defined below) liable for dishonest assistance and knowingly being a party to fraudulent trading. As demonstrated below, the judgment contains a number of cautionary lessons for both banks and traders alike.

    Filed under:
    United Kingdom, Capital Markets, Insolvency & Restructuring, Litigation, Tax, Baker McKenzie, Coronavirus, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Baker McKenzie
    Colombia: Newsletter COVID-19 Colombia Guidelines
    2020-05-11

     

    Colombian State of Emergency

    The president of Colombia decreed a State of Emergency on the national territory due to the recent COVID-19 outbreak. He has issued a series of measures to contain its effects on public health and the economy. This chapter will be updated on a daily basis, including the principal measures issued by the national government.

    Filed under:
    Arbitration & ADR, Banking, Company & Commercial, Employee Benefits & Pensions, Healthcare & Life Sciences, Insolvency & Restructuring, Tax, Baker McKenzie, Force majeure, Coronavirus
    Location:
    Colombia
    Firm:
    Baker McKenzie
    Netherlands: COVID-19 - practical overview for businesses
    2020-05-10

    02  Employment and Pensions

    2.1   Whilst some COVID-19 measures relating to employment are adopted globally (e.g., self-isolation and working from home), the implementation of such measures and employment protections vary per jurisdiction. For the latest employment law guidance, we recommend that you read our latest Global Employment Guide, which covers 11 key questions across 41 jurisdictions.

    2.2   Now

    Filed under:
    Netherlands, Banking, Company & Commercial, Corporate Finance/M&A, Employment & Labor, Insolvency & Restructuring, Real Estate, Tax, Baker McKenzie, Coronavirus
    Location:
    Netherlands
    Firm:
    Baker McKenzie
    United States: The future of IP planning - Recorded webinar
    2020-05-01

    Click here to view  the video.

    In brief

    The North America Tax Practice Group presented The Future of IP Planning, the fourth webinar in the series The Importance of Tax in the Response to COVID-19 on 1 May 2020.

    Filed under:
    USA, Company & Commercial, Copyrights, Designs and trade secrets, Insolvency & Restructuring, Patents, Tax, Trademarks, Baker McKenzie, Coronavirus
    Location:
    USA
    Firm:
    Baker McKenzie
    Austria: Coronavirus - Updated Quick Guide on the new COVID-19 Regulations
    2020-04-10

    Financial Assistance (1)

    [UPDATE] Which government support schemes are in place? 

    The Federal Government has set up a fund of initially EUR 4 billion by establishing financing companies. With the third 3rd COVID-19 Act, which was passed in the National Council on 03 April, the Federal Government is increasing the fund's resources to up to EUR 28 billion.

    An additional financial aid package of up to EUR 34 billion shall consist of

    Filed under:
    Austria, Banking, Company & Commercial, Competition & Antitrust, Employment & Labor, Insolvency & Restructuring, Projects & Procurement, Real Estate, Tax, Baker McKenzie, State aid, Coronavirus
    Location:
    Austria
    Firm:
    Baker McKenzie
    NZ Court looks to Australian Court for bankruptcy assistance
    2017-11-10

    This week’s TGIF considers the case of Official Assignee in Bankruptcy of the Property of Cooksley, in the matter of Cooksley v Cooksley, in which the Federal Court granted assistance to the High Court of NZ in administering a bankruptcy.

    BACKGROUND

    Filed under:
    Australia, New Zealand, Banking, Insolvency & Restructuring, Litigation, Tax, Corrs Chambers Westgarth
    Authors:
    Kirsty Sutherland , Mark Wilks , Matthew Critchley , Rachael King , Sam Delaney , Michael Kimmins
    Location:
    Australia, New Zealand
    Firm:
    Corrs Chambers Westgarth

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