ARTICLE · 09 JUNE 2009

CMS Tax Connect - Out Now

CMS Cameron McKenna Nabarro Olswang

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The latest issue of CMS's regular tax newsletter is now available in English as well as in French.

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Mark Nichols

Steven Sieff

The latest issue of CMS's regular tax newsletter is now available in English as well as in French. These can be downloaded in English and French as pdf files; alternatively, please contact us (as shown below) to receive a hard copy.

Highlights from the current issue:

The Cartesio case: a new approach to transferring a company's seat – with comments by Daniel Gutmann as well as reflections from 11 European jurisdictions. We evaluate the potential impact of the ECJ's judgment on a European level, and examine the tax implications of transferring a seat in various European countries, with particular regard to potential exit tax obligations
Recent tax law developments in 15 jurisdictions across Europe and elsewhere. Read about Switzerland's struggle to maintain its regime of banking secrecy, and about a proposal in the Netherlands to treat interest from related parties as tax exempt income

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