Knowledge

Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

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Useful Luxembourg court case on interest free loans

Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.

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Minimum Net Wealth Tax (“minNWT”) regime considered partially unconstitutional

The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision.

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Third time lucky? 1.5% UK stamp tax vs “Brexit 3.0” - update

Draft UK legislation was previously published proposing to remove the 1.5% stamp tax charge on issues, and certain transfers, of securities to depositary receipt systems and clearance...

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Establishment of a business in the United Kingdom by a foreign corporation

This note describes in outline the laws and taxes which currently apply to a foreign corporation establishing a business operation in the United Kingdom and the administrative requirements...

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UK Stamp Taxes – Removal of 1.5% “Brexit” charge – in the nick of time?

New draft UK legislation has been published today proposing to remove the 1.5% stamp tax charge on issues, and certain transfers, of securities to depositary receipt systems and clearance...

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Carbon Capture, Delays at EPA and 45Q tax credits post-Inflation Reduction Act

Nearly 15 years out from the original enactment of the 45Q tax credit, and a year after the significant expansion of the credit included in the Inflation Reduction Act (“IRA”),...

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UAE Corporate Income Tax

The new corporate tax regime introduced by the UAE Ministry of Finance will apply for fiscal years starting on or after 1 June 2023. In this article, we explain the key provisions of the...

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Land of opportunity – why Australian investors are being drawn to the United States

Billions of dollars worldwide are pouring into the transition to green energy, no more so than in the United States (U.S.) where new legislation is providing a powerful stimulus. For...

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How Partnerships Can Cash in on Energy Credit Transfers

In light of recent IRS proposed regulations, Jessica Millett and associates at Hogan Lovells explain how partnerships can best monetize renewable energy tax credits under transferability...

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