Whether buying or selling a technology company, there are a number of tax traps that may arise. Below, we discuss some of the tax traps that we have come across in recent transactions.
The Hague Convention on the Taking of Evidence Abroad in Civil or Commercial Matters (the Hague Convention) establishes methods of co-operation for the taking of evidence abroad in civil or commercial matters. The Hague Convention was concluded on 18 March 1970, and came into force on 7 October 1972. India ratified the Hague Convention on …
When an EU citizen is issued with a registration certificate valid for five years, or a family member is issued with a residence card also valid for five years, they will not automatically have acquired a right of permanent residence under Article 16 Directive 2004/38/EC at the end of that period. In Secretary of State …
The shortage occupation list has been amended to remove some specialist jobs that are no longer considered to be under resourced within the resident labour market. The ‘shortage occupation’ is part of the Tier 2 immigration route under the points-based system. The government has recently accepted recommendations from the independent Migration Advisory Committee (MAC) that …
On 28 September 2011, the European Commission published a draft directive proposing the introduction of a financial transaction tax (FTT) across all of the member states of the European Union. In essence, the FTT would operate to tax all transactions in ‘financial instruments’ to which a ‘financial institution’ is party, provided at least one party …
