10 Tax Rankings
Chambers 2023
9 Tax Rankings
Legal 500 2023
Band 1 Tax
Chambers 2023, Europe-wide
28 March 2024 // Deal
Linklaters advised OmnigenicsAI Corp, a precision medicine company incubated by Bioceres Group PLC, on a definitive Business Combination Agreement with APx Acquisition Corp. I (NASDAQ: APXI), a publicly traded special purpose acquisition company, and MultiplAI Health Ltd, a UK-based AI-enabled preventive medicine company, that, upon closing, would result in OmnigenicsAI becoming a publicly listed company. The deal values OmnigenicsAI and MultiplAI at a combined enterprise value of approximately $340 million at signing, and the transaction is expected to close mid-year, subject to the approval of APx's shareholders and other customary closing conditions.
27 March 2024 // Publication
On Friday, the IRS and Treasury Department issued Notice 2024-30 (“the Notice”) pertaining to the energy community “bonus” credit addition to the Section 48 and 48E investment tax credit and Section 45 and 45Y production tax credit (the “EC Bonus”). The Notice serves to amend two prior notices announcing the Treasury Department’s intent to issue proposed regulations relating to the EC Bonus, each of which provide specifics as to how taxpayers may qualify for the same.
26 March 2024 // Publication
The Belgian Government agreed to submit tax proposals to Parliament that are aimed to boost the competitiveness of Belgian industries. Hereafter we discuss three proposals which might have a (positive) impact on your business.
21 March 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we report on the publication of the Finance (No.2) Bill 2023-24 and its passage through Parliament. We have covered the publication of regulations amending the Construction Industry Scheme, regulations introducing a new IR35 set-off mechanism and a consultation on draft regulations mandating certain extra information in income tax self-assessment returns. We also report on the passage of the National Insurance Contributions reduction bill through Parliament.
20 March 2024 // Publication
Our guide includes: Spring Budget roundup; increased statutory rates and limits for ET claims; FTSE Women Leaders Review; EHRC guidance on menopause in the workplace; changes to redundancy protection, flexible working, national minimum wage, and annual leave from April 2024; new carer’s leave right; EAT decision on religion and belief discrimination; IA update re Remuneration Principles, PLSA 2024 voting guidance; EBA Q&A on valuing deferred pay; global share plans updates; and proposed TRS exemptions for smaller trusts.
14 March 2024 // Publication
After 218 years, dating back to the Napoleonic era, we are on track to a modernised Belgian Civil Code. The extensive Civil Code reform aims to suit the needs of the modern society by codifying or modernising backbone rules of the laws of property, evidence, obligation and contracts.
7 March 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we report on the Spring Budget delivered by the Chancellor. We have covered some interesting cases on the application of the Ramsay principle to defeat a dividend replacement avoidance scheme and on the trading status of a company for the purposes of entrepreneurs’ relief. Finally, we have reported on regulations made on NICs limits and thresholds for 2024-25 and the publication of updates to the Stamp Taxes manual for changes to the 1.5% charge.
1 March 2024 // Publication
The Antwerp Tribunal of First Instance has clarified that payments to tax havens are tax-deductible if they are declared in the corporate tax return, stem from genuine transactions, and are not made through "artificial constructions" created to evade Belgian taxes (as opposed to foreign taxes).
29 February 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we report on the enactment of the Finance Act 2024. We also report on an update on the transition from digital services tax to Pillar One and the OECD report on Amount B of Pillar One. We have covered HMRC’s new approach to providing clearance on termination payments, and its consultations on the Tax Administration Framework.
22 February 2024 // Publication
Our guide includes: consultation to re-introduce ET and EAT fees; EAT decision on age discrimination following LTIP changes; EAT decision on whistleblowing protection not extending to external applicants; paternity leave changes; draft Code of Practice on Dismissal and Re-engagement consultation response; New UK Corporate Governance Code and board Guidance; Ofwat consults on performance-related pay restrictions; ISS proxy policy and voting guidelines; FCA survey on non-financial misconduct; EBA Q&A and MRT deferred pay; new UK prospectus rules; and global share plans update.
14 February 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. We also report on interesting cases on the tax treatment of the disposal of certain interests held by members of a mixed member UK LLP, an SDLT sub-sale scheme and on when the claimants in the FII group litigation had “constructive notice” for the purposes of determining applicable the limitation period.
1 February 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. We report on interesting cases on the availability of a deduction for reimbursed travel expenses, whether a judicial ruling in a follower notice was “relevant” and the validity of double tax claims further to the Prudential litigation. We have covered the publication of a consultation on draft regulations for calculating PAYE liabilities where there is IR35 non-compliance and guidance on transfer pricing.
26 January 2024 // News
Linklaters is pleased to announce that the firm’s Latin America practice was honored with three LatinFinance Deal of the Year awards.
25 January 2024 // Publication
UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition we report on the progress of the Finance Bill through Parliament. We also report on two interesting cases: the remitted hearing on the application of IR35 to a tv presenter, and the validity of certain discovery assessments. We have covered the publication of a consultation on the tax simplification for alternative finance arrangements and HMRC’s publication of responses to its consultation on transfer pricing, permanent establishment and DPT reform.
25 January 2024 // Publication
On 29 December 2023, a law was published dealing with, amongst others, the tax aspects of reorganisations. The publication of the law follows the implementation of the EU Directive 2019/1023 by the law of 7 June 2023, introducing the new reorganisation procedures contained in this Directive in Belgian law.
This law also impacts the tax treatment of the reorganisation forms existing under Belgian law prior to the adoption of the Reorganisation Law, by providing deferred taxation of any debt waiver occurring in the framework of a reorganisation in the hands of a debtor company.
24 January 2024 // Deal
Linklaters has advised Marfrig Global Foods S.A., a global leader in the production of hamburger meat patties and one of the largest beef producers in the world, in connection with a $535 million syndicated term loan.
24 January 2024 // Publication
The program-law dated 22 December 2023 has radically changed the Belgian Controlled Foreign Company regime. In this newsletter, we summarize the main characteristics of the new regime – which is likely to have an important impact on multinational groups present in Belgium.
18 January 2024 // Publication
Our guide includes: consultation on code for fair allocation of tips; EAT decision on effect of agreed contractual termination payment on tribunal award; provisional agreement on new EU Directive for gig economy workers; retained EU law reforms come into effect; HPC report on CEO:employee pay ratios; High Pay Hour 2024; LGIM’s updated executive pay principles; the Corporate Sustainability Due Diligence Directive; proposed UK listing regime changes: Incentives aspects; updated HMRC share plans guidance.