Corporate Tax
Search Corporate Tax
Use the form below to search the Corporate Tax practice area.
Featured Articles
Featured Articles: Corporate Tax
Canadian Tax Aspects of Creating Leverage in Subsidiary Operations
Richard Tremblay
Gregory Wylie
Multinational groups with Canadian subsidiaries are typically keen to adopt strategies to introduce leverage into their Canadian operations. The goal is to use deductible interest to reduce the Canadian subsidiary’s (‘Canco’) tax rate. Other considerations can also come into play. Foreign tax credit planning, for example, can mandate that funds be repatriated from Canada. This introduction is an overview of select Canadian tax considerations, relevant to a multinational group undertaking a financing transaction to introduce leverage into Canco.
Current Trends In the European M&A Market and Their Tax Effects
Philip van Hilten
Mark van Casteren
2005 was a record year for the European mergers and acquisitions market. Thomson Financial reported more than 40 US$1 billion-plus deals completed in 2005 and a total of US$151 billion in private equity funds deployed on European buyouts.
Current Tax Issues in the US
Jim Fuller
Transfer pricing is always an important subject in the US, as it is elsewhere. Some years back, the IRS adopted the Advance Pricing Agreement programme, which seemed to provide an outlet, and a means, for eliminating transfer pricing disputes with the Internal Revenue Service. The APA programme, by all accounts, has been quite successful. But three areas of concern remain.
And Now, Only Death is Certain...
Jan Kruger
Director legal services: structured debt finance
Benjamin Franklin (1706-1790) in a letter to Jean Baptiste Leroy said: “In this world nothing is certain but death and taxes.” In the present international corporate tax environment, this statement may no longer remain true… with respect to taxes anyway. This introduction will focus on the issues at play in the international arena of corporate tax, how large companies employ outside counsel and what qualities they look for.
Developments in International Taxation
Friedrich Hey
Let us look at trends. The EU now has 25 member states and is – next to the United States – the biggest market in the world.
Editorial
Editorial: Corporate Tax
Editorial: Corporate Tax in Florida
The research for this chapter has identified 13 leaders in the practice of corporate tax law from 11 firms within the state of Florida. The following pages identify experts with a wide range of specialisations: international tax experts are included alongside authorities on domestic tax, direct taxation practitioners feature in a list, that also includes indirect tax lawyers and specialists on transfer pricing and tax issues deriving from M&A and dispositions. All however are recognised for their outstanding ability in the legal aspects of corporate taxation.
Editorial: Corporate Tax in Singapore
The research for this chapter identifies ten practitioners, from seven firms, considered by clients and peers to be the leading individuals in Singapore’s corporate tax market. The following pages identify individuals with a wide range of specialisations – international tax specialists are included alongside domestic experts. We have also included lawyers who are members of multidisciplinary practices as well as partners in more traditional law partnerships.
Editorial: Corporate Tax in California
The research for this chapter has identified 16 leaders in the field of corporate tax law from 12 firms within California. We identify experts with a wide range of specialisations. International tax specialists are included alongside domestic experts; direct taxation practitioners feature in a list which also includes indirect tax lawyers and specialists on transfer pricing and tax issues deriving from M&A and dispositions. All, however, are recognised for their outstanding ability in the legal aspects of corporate taxation.
Editorial: Corporate Tax in Texas
Research for this chapter identified 20 leaders in corporate tax law from 13 firms in the state. These professionals possess a wide range of specialisations. International tax specialists are included alongside domestic experts, direct taxation practitioners feature in a list that also includes indirect tax lawyers and specialists on transfer pricing and tax issues deriving from M&A and dispositions, as well as generalists.
Editorial: Corporate Tax in Georgia
Thirteen corporate tax leaders from six firms appear in this chapter. Experts have a wide range of specialisations: international tax specialists are included alongside domestic experts, direct taxation practitioners, indirect tax lawyers and specialists on transfer pricing and tax issues deriving from M&A and dispositions, are all recognised for their outstanding ability in the legal aspects of corporate taxation.
Editorial: Corporate Tax in Illinois
Illinois is a significant area for corporate tax law and is home to some exceptional talent. The research for this chapter has identified 23 leaders in the field from 10 firms.
Lawyers
All Lawyers in Corporate Tax (Listed Alphabetically)
Click on the name of a lawyer below to view their profile. Lawyers shaded in purple have professional biographies in one or more practice areas.