CARES Act: private equity-owned businesses
The Coronavirus Aid, Relief and Economic Security Act (the CARES Act) was signed into law on March 27, 2020.
One of the key reliefs...
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CARES Act: business tax provisions briefing
The Act allows employers that qualify pursuant to criteria described below to take a credit against the employer portion of Social...
Tax matters: UK Budget 2020
Rishi Sunak has delivered his first budget as the UK’s Chancellor. With the headlines dominated by the coronavirus and little mention of...
Tax-free step-up of assets held in French tax look-through partnerships: the Conseil d’Etat overturns its Lupa case law
Until 2016, it was commonly accepted by the practitioners, and confirmed by the French tax authorities (FTA) in private letter rulings...
Germany | Uncertainty for tax exemption in loan restructurings now resolved
On 23 November 2018, the German legislature has moved to fill a void left by a tax court ruling in February 2017 that the German Federal...
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