12 December 2022
Proposed changes to franked dividend rules: Australian M&A implications
The Australian Treasury has released an Exposure Draft of legislation which will further curtail the ability of companies to frank distributions. If enacted in its proposed form it could well impact special dividends paid in conjunction with M&A transactions.
03 August 2022
Tax in M&A in the UK and Europe – What you need to know
The third edition of our comprehensive guide to tax in European transactions breaks down the key tactical issues for deal professionals and boards. From transfer taxes, to debt financing, to post-deal disposal issues – our experts chart the EMEA landscape
09 December 2021
Abolishing digital taxes one part of the OECD's global tax reform
The OECD announced in October 2021 final agreement, by 136 of the 140 base erosion and profit shifting (BEPS) Inclusive Framework countries (including the UK, US and China), of a landmark global tax reform package, aimed at addressing the tax challenges arising from the digitalisation of the...
25 October 2021
The final Senate report on Australia as a tech and finance hub – An opportunity missed
The Senate Select Committee on Australia as a Technology and Financial Centre produced its Final Report on 20 October 2021 which supplements its recommendations in its first two interim reports. For the Committee’s recommendations in its second interim report, see our Article available here .
16 July 2021
Federal Ministry of Finance reacts to the ruling of the Fiscal Court of Hesse on cum/cum trades
The German Federal Ministry of Finance has now reacted to the ruling regarding cum/cum-trades of the Fiscal Court of Hesse dated 28 January 2020 by way of two decrees (dated 9 July 2021 which were published today), and amended the previous decrees of 2017 on the "Tax Treatment of Cum/Cum...
22 June 2021
German Federal Tax Court decides that "Sweet Equity" can be taxed at beneficial capital gains tax rates – what does this mean for financial investors?
The German tax treatment of disposal proceeds of so-called "sweet equity" had until recently been somewhat unclear: While the German tax authorities often tried to apply the regular, top income tax rates of up to c. 48%, taxpayers usually aimed for the more beneficial so-called partial income...
08 April 2021
Real estate transfer tax (“RETT”) reform likely to be implemented on short notice
The German RETT reform is gaining momentum and an updated draft bill is contemplated to be voted on by the German parliament as early as mid-April. While a draft bill has not yet been published, with a few exceptions, the new rules are expected to be largely similar to a previous draft published in...
22 September 2023
Age Verification Roadmap – key updates on the regulation of online safety and age verification
The release of the eSafety Commissioner’s Roadmap for Age Verification and the Australian Government’s response puts a pause on mandatory age verification, but signals a focus on further regulatory reform.
21 September 2023
#FDIFriday – the Global Foreign Direct Investment podcast series
Our latest #FDIFriday podcast series brings together experts from our Global Foreign Investment Regulation Group to discuss the rapidly-evolving FDI regulatory landscape in accessible, digestible podcast episodes to help clients and our wider network keep abreast of the latest developments in this...
21 September 2023
Edinburgh International Arbitration Festival (#ArbFest2023)
Herbert Smith Freehills is a proud sponsor of the inaugural Edinburgh International Arbitration Festival, hosted by the Scottish Arbitration Centre. The event will be held on 21 and 22 September 2023, a year on from the record-breaking International Council for Commercial Arbitration (ICCA)...
21 September 2023
Australian Federal Court finds in favour of former Quintis CEO in directors duties case brought by regulator
The Australian Securities and Investments Commission ( ASIC ) has failed in its action against the former CEO & Managing Director of Quintis Limited ( Quintis ) for alleged breaches of section 180 of the Corporations Act (the duty to act with care and diligence). Following a four-week trial,...
19 September 2023
Australian Employment, Industrial Relations and Safety Webinars
In case you missed it, you can access our previous Employment & IR briefing and Safety Leadership Series webinars below. Join our expert briefings for the latest developments we are seeing in the employment, industrial relations and workplace healthy and safety space. In these short sessions,...
14 September 2023
Talking Shop: A consumer sector podcast series
Expert insights for navigating the big trends and key issues redefining the global consumer sector. From rampant digitisation and supply chain reinvention to sustainability and geopolitical factors, the consumer sector is fast-evolving to meet the challenges – and opportunities – facing companies...
14 September 2023
King's College London International Construction Arbitration Conference 2023
King's College London International Construction Arbitration Conference 2023 Centre of Construction Law and Dispute Resolution 14 September 2023, 09:00 to 17:00 Ashworth Centre, The Honourable Society of Lincoln's Inn, London