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Welcome

This month's International Tax Bulletin focuses largely on tax incentives provided by governments to encourage investment in renewables. There are articles on this theme from the UK, Belgium, Germany, Spain and Singapore.

Mathew Oliver provides an update on the proposed patent box regime in the UK, which will allow for a special rate of taxation on profits derived from patents. Prof. Dr. Patrick Sinewe, Henning Frase and Oliver Zoell of our Frankfurt office have written an article on the German tax implications of employee secondments.

Finally Kasper Van Eck of our Dutch office has submitted an update of the proposals for a common consolidated corporate tax base within the EU.

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If you have any queries on the issues covered in the Update or any other matters please do not hesitate to contact a member of our International Tax Team.

The content of this update is of general interest and is not intended to apply to specific circumstances. The content should not, therefore, be regarded as constituting legal advice and should not be relied on as such. In relation to any particular problem which they may have, readers are advised to seek specific advice. Further, the law may have changed since first publication and the reader is cautioned accordingly.

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