Germany: Additional reporting Requirements for foreign Corporates, Foundations and Trusts holding local Real Estate (Ger)
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UK: The LMA publishes model Provisions for Sustainability-Linked Loans
www.williamfry.com/knowledge/the-lma-publishes-model-provisions-for-sustainability-linked-loans/www.walkermorris.co.uk/in-brief/sustainability-linked-loans-lma-publishes-model-provisions/Sustainability-linked loans: Update of LMA, APLMA and LSTA principles | In Principle (codozasady.pl)SLLs: Recent oversight developments and comparing the LMA, LSTA and APLMA approaches – Hogan Lovells EngageRatcheting regulatory interest in sustainability-linked loans, Jamie Macpherson, Rachel Richardson, Andrew Perkins, Adam Caines (macfarlanes.com)LMA sustainability-linked loans precedent term sheet –...
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Netherlands: Spring Memorandum includes Policy Proposals for Tax Measures relevant to the Real Estate Market
www.stibbe.com/publications-and-insights/2023-spring-memorandum-includes-several-policy-proposals-for-tax-measureswww.loyensloeff.com/insights/news–events/news/the-netherlands–real-estate-tax-rules–keep-a-close-eye-on-these-developments/Significant developments in tax for the Dutch real estate market proposed in 2023 – Osborne Clarke | Osborne Clarke 0
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EU: The EUIPO partially refuses Burberry’s TM Application in relation to NFTs and digital Goods
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Germany: ECJ rules different Tax Treatment of resident and non-resident Funds hinders free Movement of Capital
blogs.pwc.de/de/german-tax-and-legal-news/article/237061/ecj-different-tax-treatment-of-resident-and-non-resident-funds-hinders-free-movement-of-capital/curia.europa.eu/juris/document/document.jsf?docid=272964&mode=req&pageIndex=2&dir=&occ=first&part=1&text=&doclang=EN&cid=705795 0
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Chile: Court of Appeal considers whether Spanish Resident’s indirect Transfer of Chilean Company is taxable
www.ey.com/en_gl/tax-alerts/chilean-appeals-court-considers-whether-chile-can-tax-spanish-rewww.orbitax.com/taxhub/taxtreaties/ES/Spain/CL/Chile/69cdcdd6cbe4227c248e25f164c9caeb/-Capital-Gains_ARTICLE-13 0
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Germany: Federal Fiscal Court on Corporate Succession – Carful with full Exemption (Ger)
www.oppenhoff.eu/de/news/detail/bfh-unternehmensnachfolge-weiterhin-vorsicht-bei-der-vollverschonung/www.oppenhoff.eu/en/news/detail/german-federal-fiscal-court-to-corporate-succession-caution-still-required-in-case-of-full-exemption/ See also:Nachfolgeregelung: Die nächste Generation des Familienunternehmens – SKW Schwarz 0
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Brazil: Tax Treaty with Spain being updated
www.orbitax.com/news/archive.php/Brazil-and-Spain-to-Update-Tax-52609www.gov.br/mre/pt-br/canais_atendimento/imprensa/notas-a-imprensa/nota-a-imprensa-declaracao-presidente-republica-federativa-brasil-e-presidente-de-governo-da-espanha-sobre-o-mapa-do-caminho-para-uma-associacao-estrategica-renovada-brasil-espanha 0
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Cyprus: The Management and Control Test – Taxation of Companies
Click to access The%20Management%20and%20Control%20Test%20-%20Taxation%20of%20Companies%20-%20ENGLISH.pdf 0
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Germany: Business Expense Tax Deduction at Danger in Cases of excessive Director Remuneration (Ger)
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