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Dentons' Singapore CEO Philip Jeyaretnam, SC, named "Managing Partner of the Year"
Dentons Global Vice-Chair and Singapore Chief Executive Officer Philip Jeyaretnam, SC, was named "Managing Partner of the Year" at the Asian Legal Business Southeast Asia Awards on May 20, 2016.
Judge rules HHS can't pay cost-sharing subsidies to QHPs, but allows funding to continue
In a May 12, 2016, decision, a US district court judge granted summary judgment to the US House of Representatives on the question of whether funds had been appropriated to pay qualified health plans (QHPs) for reduced cost-sharing subsidies under Section 1402 of the ACA. The court answered in the negative and enjoined "any further reimbursements under Section 1402 until a valid appropriation is in place." However, it stayed the injunction pending any appeal, which the Obama Administration has already indicated it intends to file.
Mortgagees take note: the Law Commission thinks you might be special
The Law Commission recently published its consultation paper on updating the Land Registration Act 2002 (the Paper). Among the numerous proposals is one that will be of particular interest to mortgagees: views are invited on limiting the circumstances in which a mortgagee can claim against the Land Registry's indemnity. The effect would be to treat mortgagees as a special category of applicant but not necessarily to their advantage.
Businesses reap the benefits of Environmental Health and Safety improvements
A strong focus on Environmental Health and Safety (EHS) in the UAE is driving positive change on construction projects shaping the Emirates' evolving skyline. While risk is an inevitable part of any building project, effective management of EHS issues is delivering strong benefits for businesses across the industry.
Digital Single Market update – revised cross-border portability of online content services proposal leaked
A revision of the European Commission's proposal and draft Regulation on ensuring the cross-border portability of online content services in the EU has recently been leaked. The proposal provides a useful insight into where things are heading prior to the Regulation being finalised. This update looks at what has changed since the original draft Regulation was released in December 2015, and the implications for media companies.
Starting your career as a student at Dentons exposes you to a world of experience and opportunities
With 125+ locations in 50+ countries, Dentons is home to top-tier talent that is found at the intersection of geography, industry knowledge and substantive legal experience. Working with Dentons, you will have the opportunity to learn from the best lawyers in the industry at the largest law firm in the world.
Dentons wins four Turnaround Atlas Awards for excellence in international restructuring
On May 17, 2016, at a celebratory gala held in association with the Restructuring and Distressed Intelligence Forum, the Global M&A Network honoured Dentons with four Turnaround Atlas Awards, honouring excellence in international restructuring, special situations M&A, judicial and out-of-court reorganizations.
Dentons to expand in Germany with new Munich office
Global law firm Dentons will open a new office in Munich on July 1, 2016, with the hire of three partners. This will be Dentons’ third office in Germany, adding to its significant presence in Berlin and Frankfurt. The team joins from Norton Rose Fulbright.
Dentons launches global shared services strategy with new EMEA business services center
Global law firm Dentons continues its momentum by today launching its shared services strategy with the announcement that it will be opening a new business services center in Poland later this year.
In its verdict in Case C-190/12 (Emerging Markets Series of DFA Investment Trust Company), the European Court of Justice (ECJ) confirmed that investment funds based outside the EU should benefit from the EU's free movement of capital rule regarding investments in Europe. Thus, if an investment fund based in an EU member state can benefit from local income tax exemptions, then non-EU funds (for example, American or Canadian ones) investing in Europe should also be entitled to apply for such exemptions.
In the case at hand, a US investment fund applied for a refund of withholding taxes paid on dividends derived from Polish companies. The ECJ stated that US funds are entitled to put themselves in a position similar to that of local funds. This means that under certain conditions, non-EU investors may benefit from local tax preferences/exemptions.
In view of the fact that the relevant Polish regulations provide for income tax exemptions for domestic investment funds and funds based in the EU/European Economic Area (EEA), and that there is an exchange of tax information mechanism between Poland and the US, then the dividends paid to a US fund should also be exempted from withholding taxes in Poland, relying on the EU principles of freedom of establishment and the free movement of capital.
This judgment gives solid grounds for non-EU investors to benefit from certain EU rules and to rely on tax preferences granted to EU/EEA entities. Therefore, if these investors have paid withholding taxes on dividends derived from EU/EEA companies, they should analyze whether certain tax preferences are available for investment funds in the country of residence of the companies paying the dividends. Please note that the possibility to apply for a refund might be time-barred.
Dentons global tax team has significant experience in assisting non-EU investors with analyses of the grounds for overpayment and withholding tax refund cases. We would be happy to provide you with a more detailed description of these developments upon request.
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