Netherlands: Turning Back The Clock: A Renewed Attempt At Capital Income Taxation Reform

As usual, the end of 2012 brought about its share of reforms in the area of taxation. Following a tense budget meeting, due to politically sensitive issues within the majority, a cornerstone was finally agreed for the tax component of the 2013 budget: capital income.

It should be noted that in 2011 and 2012, significant changes were made to Belgian tax law with the introduction of three measures clearly intended to enhance taxpayer transparency: the […]

By |March 27th, 2013|

United States: Implications Of Recent Tax Law Developments On Private Equity Mergers And Acquisitions

As it has always been, Federal income tax issues drive many of the structures of private equity funds and portfolio company investments. In addition, as we all know, the Administration and Congress continue to change the tax landscape. Most recently, The American Taxpayer Relief Act of 2012 (the “Fiscal Cliff Bill”) that Congress passed in January resulted in numerous changes to the Internal Revenue Code and permanent extensions of various aspects of the “Bush […]

By |March 21st, 2013|

Worldwide: New Tax Treaty Between Mexico And Latvia

On February 27, 2013, the Tax Treaty signed between Mexico and Latvia and its Protocol were published in the Mexican Official Gazette. According to its Article 27, the Treaty will enter in force on January 1, 2014. With this new tax treaty, Mexico will have a tax treaty network with 52 countries.

This new Treaty follows the Mexican common practice in negotiating tax treaties, i.e., using the OECD Model Tax Convention on Income and on […]

By |March 16th, 2013|