Doing business in key global jurisdictions

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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Doing business in key global jurisdictions content

Practice notes
Doing business in: ChileUpdated September 2021Chile is the most economically stable country within South America and, in terms of The World Bank, a...
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Produced in partnership with Albagli Zaliasnik 16th Sep
Practice notes
Doing business in: IndonesiaUpdated in September 2021IntroductionThe business environmentForming a companyFinancing a companyOpening a branch office...
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Produced in partnership with Assegaf Hamzah & Partners 13th Sep
Practice notes
Doing business in: Hong KongJuly 2021IntroductionThe business environmentForming a companyFinancing a companyOpening a bank accountUtilising office...
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Produced in partnership with Felix K.H.Ng, Timothy L.T. Wan, Christina H.K. Ma and, Vanessa C. Y. Wong of Haldanes Solicitors & Notaries 23rd Aug
Practice notes
Doing business in: ItalyUpdated in July 2020IntroductionItaly is a founding member of the EU. It extends for 301,230 sq km and it has a strategic...
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Produced in partnership with Marco Mazzeschi of Mazzeschi Srl 11th Aug
Practice notes
Doing business in: the UKUpdated in March 2021IntroductionThe business environmentForming a companyBeneficial ownershipFinancing a companyOpening a...
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Produced in partnership with Jonathan Edgelow of Vedder Price 11th Aug
Practice notes
Doing business in: PolandUpdated August 2020IntroductionThe Polish economy not been left unscathed by the coronavirus (COVID-19) health crisis. Like...
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Produced in partnership with Wardynski & Partners 11th Aug
Practice notes
Doing business in: FranceUpdated in November 2019IntroductionFrance is an open market economy and provides a business-friendly environment with strong...
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Produced in partnership with Bersay 11th Aug
Practice notes
Doing business in: IrelandUpdated in September 2020IntroductionIreland is consistently ranked as one of the most attractive locations globally in...
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Produced in partnership with David O'Donnell and Cara Cooke of Mason Hayes & Curran 11th Aug
Practice notes
Doing business in: CyprusUpdated in July 2020IntroductionCyprus is strategically located in the Eastern Mediterranean at the crossroads of Europe,...
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Produced in partnership with Elias Neocleous of Elias Neocleous & Co LLC, Andrea Kallis Parparinou of Elias Neocleous & Co LLC and Elena Christodoulou of Elias Neocleous & Co LLC 11th Aug
Practice notes
Doing business in: GermanyUpdated in December 2019IntroductionGermany is the strongest economy in Europe and one of the largest worldwide. Its central...
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Produced in partnership with Regina Glaser, Torsten Groß, Dominik Eickemeier, Dr Vinzenz Bödeker, Fabian Gaffron, Dr André Szesny, Rainer Dr Velte and Dr Bodo Dehne 11th Aug
Practice notes
Doing business in key global jurisdictionsUpdated in October 2020IntroductionPolitical stabilityInfrastructureCrime and healthcareFreedom of courts...
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Produced in partnership with Jonathan Edgelow of Vedder Price 11th Aug
Practice notes
EU collection—CommercialThis page collects together Commercial content that addresses matters of EU law.For information on EU law generally, see EU...
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9th Aug
Practice notes
Doing business in: IndiaUpdated in July 2021IntroductionThe business environmentEstablishing a presenceFinancing a companyOpening a bank...
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Produced in partnership with Shweta Gupta and Sidharrth Shankar of J. Sagar Associates 30th Jul
Practice notes
Doing business in: BrazilUpdated in June 2021IntroductionBrazil is the fifth largest country in the world by both geographical area (3,287,956 sq mi),...
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Produced in partnership with Ted Rhodes, Mario Sergio Braz and Carolina Uribe of CMS 30th Jul
Practice notes
Doing business in: ArgentinaUpdated August 2020IntroductionThe Argentine Republic is sub-divided in 23 provinces and one federal district, the City of...
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Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal with the collaboration of María Eugenia Carbó 30th Jul
Practice notes
Doing business in: New ZealandUpdated in August 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a branch...
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Produced in partnership with Silvia Curin Brown of Minter Ellison Rudd Watts and Rodney Craig of Minter Ellison Rudd Watts 30th Jul
Practice notes
Doing business in: ChinaUpdated in April 2019IntroductionThe business environmentForming a companyFinancing a companyOpening a bank accountUtilising...
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Produced in partnership with Haibin Xue of Zhong Lun Law Firm 30th Jul
Practice notes
Doing business in: JapanUpdated in July 2021IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening a...
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Produced in partnership with Masako Banno of Okuno & Partners 30th Jul
Practice notes
Doing business in: KoreaUpdated in August 2020IntroductionThe business environmentForming a companyOpening a branch officeFinancing a companyOpening a...
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Produced in partnership with Paul S Rhee of Yoon & Yang 30th Jul
Practice notes
Doing business in: TaiwanUpdated in August 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening...
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Produced in partnership with Patrick Marros Chu of Lee and Li, Attorneys-at-Law and David Tien 30th Jul

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