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Julia Taylor Rejoins Dentons as Real Estate Partner in Kansas City
Dentons, the global law firm, today announced that Julia Taylor has rejoined the Firm as a partner in the Real Estate practice. In her role, Taylor will clients on a broad range of real estate matters including acquisitions, dispositions, leasing, development, multifamily, construction and financing of retail, office and industrial properties.
Bar Association President Laura Gibson joins Dentons to head Houston Labor and Employment team
The global law firm Dentons today named Houston Bar Association (HBA) president Laura Gibson as partner in the Firm's Litigation and Dispute Resolution practice.
Launch of the South African Marine Research and Exploration Forum
On 29 January 2016, the Department of Science and Technology and the Offshore Petroleum Association of South Africa signed a memorandum of understanding in terms of which the South African Marine Research and Exploration Forum (SAMREF) was established.
Policing Your Trademark — How Far Is Far Enough?
Trademark owners and practitioners must tread a fine line between overly aggressive “bullying” and lax enforcement efforts that may result in consumer confusion, lost profits and goodwill, and claims of abandonment.
TSX and TSXV join regulators in accommodating rights offerings
The rights offering exemption has historically been an underutilized means of raising capital for public issuers. This exemption from the requirement to file a prospectus allows issuers a method of financing whereby existing security holders of the issuer are given the opportunity to acquire additional securities at a discount from the market price.
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.
Global franchising partners contribute to award-winning book
Dentons' global franchising team have contributed to 'The Franchise Book' (Aranzadi /Thomson Reuters), a newly published book providing a multidisciplinary study of franchising as a business model of the century, while offering the reader an account of the experiences of some of the most important franchises.
Dentons US Chief Innovation Officer joins the Economic Innovation Group's Policy Council
The global law firm Dentons announced today that John Fernandez, US Chief Innovation Officer and Global Chair of NextLaw Labs, joined the Economic Innovation Group’s (EIG) newly created Policy Council, an external advisory group comprised of leading experts and practitioners for the think tank based in Washington, DC.
Dentons ranked in the top 100 by Stonewall in their Top 100 Employers 2016
Dentons is pleased to announce that the Firm has been ranked 97 in the Stonewall Top 100 Employers 2016, which ranks employers that are the highest performing organisations in Stonewall's Workplace Equality Index 2016.
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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