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Krogerus | January 2013

This is an important year on the taxation front. New rules restrict interest deductions and increase the transfer tax related to the sale of shares in housing and real estate. Additionally, two tax incentives support research and development activities, as well as innovation and growth. Restriction on interest deductionThe Finnish legislature has restricted interest deductions applied in taxation starting in the 2014 taxation year ...

Waller | January 2013

The so-named “American Taxpayer Relief Act,” now signed by the President after having been passed in the wee hours by the Senate on January 1, 2013, and later that day by the House, may pull the country back from a self-created fiscal/political ditch, but leaves the country at the edge of a fiscal cliff with spending cut issues, debt ceiling issues and undoubtedly more tax issues to be dealt with before March 1, 2013. Overview ...

Hunton Andrews Kurth LLP | January 2013

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (the "Act") to avert the "fiscal cliff." The Act includes a number of extensions and modifications relating to energy tax provisions ...

MinterEllison | December 2012

The Australian Food and Grocery Council (AFGC) recently released its Sustainability Commitment report for 2010-11 (Report). The Report sets out the AFCG's key objectives and efficiency targets, described as its 'Sustainability Commitment', for improving sustainability in the food & beverage and grocery industry ...

The 2013 Federal Revenue Law was published yesterday and its Transitional Article 3 includes an amnesty covering payment of federal taxes and related government charges, as follows: a)  80% forgiveness of tax assessment consisting of federal taxes, antidumping duties, and fines for failure to comply with federal tax obligations, other than payment obligations, arising prior to January 1, 2007 ...

Hunton Andrews Kurth LLP | December 2012

Half a billion people living in Sub-Saharan Africa lack access to electricity. Ryan Ketchum a partner in Hunton & Williams’ Energy and Infrastructure practice, explains how Uganda and Rwanda are working to turn themselves into places where electricity investors want to be. Uganda Uganda provides a compelling example. For several years it has suffered from a shortage of generationcapacity ...

Haynes and Boone, LLP | November 2012

You are general counsel of a publicly traded medical device company that has begun the diligence process on your company’s target, a publicly held x-ray and CT scan component manufacturer. The target is a Delaware corporation based in California, with additional manufacturing facilities in Utah and Kentucky; within the past three years, it has sold two mothballed manufacturing facilities ...

Wardynski & Partners | November 2012

The new regulation of the Polish Minister of Economy on electricity and heat generated from renewable sources of energy goes into effect at the beginning of 2013. The new regulation will increase the share of renewables in the production of electricity and heat ...

In Martin v. Hamblet, decided November 21, 2012, the West Virginia Supreme Court of Appeals determined that a surface owner may not appeal issuance of a well work permit by the Department of Environmental Protection for a shallow well targeting the Marcellus formation with a horizontal leg into the Marcellus ...

ENSafrica | November 2012

Supreme Court of Appeal tax cases often adopt a higher-than-normal threshold to support an exemption from, or a relaxation of, taxation. This is normally expressed as a rule that tax concessions are to be strictly construed ...

Enrique Peña Nieto, President-elect of Mexico, and his transition team, have stated in various forums the necessity of promoting a second generation energy reform (the “Reform”) that would have a direct impact on the manner in which the national oil industry operates, specifically “Petroleos Mexicanos” and its subsidiaries (“Pemex”) ...

Waller | November 2012

The IRS plans to begin recurring market segment examination of tax-exempt bonds, including the hospital market, according to statements made by Bob Griffo, Supervisory Tax Law Specialist with the Internal Revenue Service (IRS), at a recent National Association of Bond Lawyers conference. For the first year of the program, the IRS plans to examine between 20 to 40 tax-exempt hospitals ...

Alta QIL+4 ABOGADOS | November 2012

On Wednesday, October 3rd.,  it was published in the Official Gazette the provisional suspension issued by the Constitutional Court of  Section 180, 4.,  of  Decree 10-2012 which abrogated the withholding exemption contained in Section 12 of Decree 80-2000 ...

Alta QIL+4 ABOGADOS | November 2012

Temporary Suspension of the Definition of Pension Plans (employees' deductible expenses) as those approved by the “Corresponding Authority” Provisional Suspension of mandatory use of Banking System to evidence Payments and Disbursements of Expenses Higher than Q.30,000.00 In the past, the Tax Administration questioned on a case by case basis Pension Plans administered by private Banks, as employees´ deductible expense ...

Guyer & Regules | November 2012

According to the provisions of Law 18,131, as of December 31 of each year, all taxpayers should compare the contributions actually made ​​to the National Health Fund ( hereinafter "FONASA" ) with the annual cap filler ( hereinafter "STOP ANNUAL " ) ...

Makarim & Taira S. | November 2012

Article 63 of Government Regulation Number 74 of 2011 on The Procedures for Exercising Tax Rights and Fulfilling Tax Obligations (“Regulation 74/2011”) mandates the promulgation of a Minister of Finance (MOF) Regulation on the suspension of a tax crime investigation ...

Lawson Lundell LLP | November 2012

On Monday October 29, 2012 the B.C. Property Assessment Appeal Board released an important decision reducing the assessed value for property tax of the upland land and improvements at the Horseshoe Bay Ferry Terminal to a nominal value ...

Lawson Lundell LLP | October 2012

Since 2009, the Alberta government has  reserved for itself the right to exempt electricity transmission  projects from review by the Alberta Utilities Commission.   Exempted projects have been referred to as Bill 50 Projects, Bill 50 being the name of the law when it was first proposed ...

Lawson Lundell LLP | October 2012

The Alberta Court of Appeal has denied the Cold Lake First Nations’ (CLFN) application to appeal a decision by Alberta’s Energy Resources Conservation Board (ERCB) that it did not have the jurisdiction to determine the adequacy of Crown  consultation in respect of a bitumen recovery project within the CLFN’s  treaty territory ...

Krogerus | October 2012

Wind power offers Finland an attractive means to hit its renewable energy targets. It is estimated that by 2020 some 800 turbines will operate throughout the country, bringing 2,500 megawatts of production capacity. And there are plans for much more wind farms in the pipeline. While the Finnish wind power industry is still in its nascent stage, look for this to change in the near future ...

Alta QIL+4 ABOGADOS | October 2012

On Wednesday, October 3rd.,  it was published in the Official Gazette the provisional suspension issued by the Constitutional Court of  Section 180, 4.,  of  Decree 10-2012 which abrogated the withholding exemption contained in Section 12 of Decree 80-2000 ...

Despite being home to the first natural gas well in the United States, the State of New York has prohibited the use of hydraulic fracturing within its borders. Since the election of Governor Andrew Cuomo, the question in the oil and gas industry is whether he will lift the ban. Shortly after his election, Governor Cuomo tasked the Department of Environmental Conservation with drafting rules to allow for hydraulic fracturing ...

PLMJ | October 2012

Overview of the Mining Activity in Portugal:  In 2010, there were 56 mines in operation across the country. In the same year, a total volume of 4,664,978 tons of mineral resources was produced and the export volume was of € 735 million[1]. These are impressive data from the Government evidencing a growing sector of activity ...

Lavery Lawyers | September 2012

On June 27, 2012, the British Columbia court of appeal issued its highly anticipated decision in the case WILLIAM V. BRITISH COLUMBIA ...

Dykema | September 2012

Obtaining  necessary regulatory approvals for a wind project does not mean that opponents won’t stand in the way of development. Wind development takes years of work. Locations must  be  evaluated  and sites eventually selected. In addition, experts must prepare reports examining every aspect of the wind farm and its impact on the surrounding area, including sound impact stud- ies, compliance analyses and wildlife assessments ...

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