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Lexology - Tax
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Latest posts
Last updated about 5 hours ago
SAFEs in the UK
1 day ago
Convertible instruments, particularly Advance Subscription Agreements (ASAs) and Convertible Loan Notes (CLNs)...
China’s Indirect Transfer Tax Rules and Implications for Cross-Border M&A Amid Evolving Enforcement
1 day ago
Circular 7 remains a cornerstone of China’s approach to taxing indirect transfers...
IRS Proposes to Reverse C-Corporation Look-Through Rule for Domestically Controlled REITs
1 day ago
In proposed regulations issued Oct. 20 (the Proposed Regulations), the Treasury Department...
Oracle - Here to Stay: Full Court overturns Federal Court
1 day ago
The Full Court allowed Oracle's appeal, ruling that domestic tax proceedings can...
Launch of Poland’s National e-Invoicing System
1 day ago
Poland’s National e-Invoicing System (KSeF) is an IT platform designed for issuing...
Dependent Care Assistance Program Limit to Increase in 2026
2 days ago
Starting January 1, 2026, the annual contribution limit for dependent care assistance...
Reform to the Amparo Law, Federal Fiscal Code and Organic Law of the Federal Administrative Justice Tribunal
2 days ago
On October 16, 2025, the Office of the President published in the...
AWS US-EAST-1 incident: regulators concentrate on concentration risk
2 days ago
N what is now becoming an annual event, IT admins around the...
No change for executive employees: The consultation agreement between Switzerland and Germany continues to apply
2 days ago
The consultation agreement concluded on 6 April 2023 between the competent authorities...
Stamp Duty Reform to Benefit Equity Listings Under €1bn
2 days ago
As part of Budget 2025, the Irish Government has proposed a reform...
Proposed Regulations Remove Look-Through Rule for Domestically Controlled REITs
2 days ago
On October 20, 2025, the U.S. Department of the Treasury (“Treasury”) and...
The impact of inheritance tax - why farmers should not leave succession planning to the last minute
2 days ago
6 April 2026 is the date when changes to Inheritance Tax ("IHT")...