| 1 | Tax: international acquisitions Overview of key tax issues relating to the structure and tax costs after closing of an international acquisition. Country specific information (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, Italy, Japan, Mexico, The Netherlands, Russian Federation, Singapore, South Korea, UK (England and Wales) and US (New York). | Practice note: overview | 05-Nov-2012 |
| 2 | Tax: international joint ventures An overview of the main tax issues to consider when forming and operating an international joint venture with country Q&A (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, India, Italy, Japan, Mexico, The Netherlands, Russia, Singapore, UK and US. | Practice note: overview | 28-Dec-2012 |
| 3 | Financing multinational groups: tax issues A discussion of the UK tax issues that arise for multinational groups financing UK group members from outside the UK or financing non-UK group members from within the UK. | Practice notes | Maintained |
| 4 | Financing multinationals: headline tax considerations in non ... A discussion of the main tax issues relating to debt finance in the Cayman Islands, Jersey, Ireland, Luxembourg, the Netherlands and Belgium. | Practice notes | 07-Sep-2012 |
| 5 | Offshore holding companies This overview summarises the tax issues for a UK-based multinational wishing to move its tax residence from the UK, and explains how this can be achieved in practice. It covers reasons for corporate emigration, migrating an existing company, introducing a new holding company, post-implementation reorganisations and dividend access arrangements. | Practice notes | 23-Aug-2012 |
| 6 | Seeking a reference to the ECJ This note explains what the Court of Justice of the European Union (formerly known as the European Court of Justice (ECJ)) is, why a reference would be made to it and who can make a reference. The note gives examples of questions which might be referred to the ECJ and sets out a brief summary of the procedure to be followed and the effect of a ruling by the ECJ on the question referred. | Practice notes | Maintained |
| 7 | Tax on Finance Transactions: Hong Kong A Q&A guide to tax on finance transactions in Hong Kong. This Q&A provides a high level overview of finance tax in Hong Kong and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. For a full list of recommended tax law firms and lawyers in Hong Kong, please visit PLC Which lawyer? This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg. | Practice notes | 01-Mar-2011 |
| 8 | Tax: Australia: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 04-Mar-2010 |
| 9 | Tax: Australia: International Joint ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Mar-2011 |
| 10 | Tax: Canada: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 01-Aug-2011 |
| 11 | Tax: Canada: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jul-2012 |
| 12 | Tax: China: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 10-Oct-2012 |
| 13 | Tax: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 25-Oct-2012 |
| 14 | Tax: France: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 05-Apr-2013 |
| 15 | Tax: France: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 17-Dec-2012 |
| 16 | Tax: Germany: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 20-Feb-2013 |
| 17 | Tax: Germany: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Oct-2012 |
| 18 | Tax: Hong Kong: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 15-Oct-2012 |
| 19 | Tax: Hong Kong: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 05-Sep-2012 |
| 20 | Tax: Italy: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 01-Jan-2012 |
| 21 | Tax: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 26-Sep-2012 |
| 22 | Tax: Japan: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 21-Sep-2012 |
| 23 | Tax: Japan: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 24 | Tax: Mexico: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 29-Oct-2012 |
| 25 | Tax: Mexico: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 22-Mar-2013 |
| 26 | Tax: Russia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Sep-2011 |
| 27 | Tax: Russian Federation: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 28-Nov-2012 |
| 28 | Tax: Singapore: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 09-Oct-2012 |
| 29 | Tax: Singapore: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 30 | Tax: South Korea: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 01-Nov-2012 |
| 31 | Tax: The Netherlands: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 14-Feb-2013 |
| 32 | Tax: The Netherlands: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 24-Oct-2012 |
| 33 | Tax: UK (England and Wales): International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 12-Feb-2013 |
| 34 | Tax: UK (England and Wales): International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 10-Oct-2012 |
| 35 | Tax: US: International Acquisitions This Q&A provides country-specific commentary on Practice note, Tax: International Acquisitions, and forms part of our international acquisitions transaction guide. | Practice notes | 01-Nov-2012 |
| 36 | Tax: US: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 08-Oct-2012 |
| 37 | The European Union after the Treaty of Lisbon This Practice note examines the impact of the Treaty of Lisbon on the decision-making procedures and substantive policies of the European Union. | Practice notes | Maintained |