Corporate Tax 2010 - BMR Advisors
Corporate Tax 2010 - BMR Advisors
Corporate Tax 2010 - BMR Advisors
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The International Comparative Legal Guide to: <strong>Corporate</strong> <strong>Tax</strong> <strong>2010</strong><br />
General Chapter:<br />
1 UK Corporation <strong>Tax</strong> on Dividends - Graham Airs, Slaughter and May 1<br />
Contributing Editor<br />
Graham J. Airs,<br />
Slaughter and May<br />
Brand Manager<br />
Oliver Smith<br />
Marketing Manager<br />
Rocio Cortinas<br />
Cover Design<br />
F&F Studio Design<br />
Editor<br />
Caroline Blad<br />
Senior Editor<br />
Penny Smale<br />
Managing Editor<br />
Alan Falach<br />
Publisher<br />
Richard Firth<br />
Published by<br />
Global Legal Group Ltd.<br />
59 Tanner Street<br />
London SE1 3PL, UK<br />
Tel: +44 20 7367 0720<br />
Fax: +44 20 7407 5255<br />
Email: info@glgroup.co.uk<br />
URL: www.glgroup.co.uk<br />
Printed by<br />
Ashford Colour Press Ltd.<br />
November 2009<br />
Copyright © 2009<br />
Global Legal Group Ltd.<br />
All rights reserved<br />
No photocopying<br />
ISBN 978-1-904654-70-4<br />
ISSN 1743-3371<br />
Country Question and Answer Chapters:<br />
2 Argentina Negri & Teijeiro Abogados: Guillermo O. Teijeiro & Ana Lucía Ferreyra 6<br />
3 Australia Greenwoods & Freehills Pty Ltd: Adrian O'Shannessy & Andrew Mills 13<br />
4 Austria Wolf Theiss: Niklas Schmidt & Gregor Zorman 19<br />
5 Belgium Eubelius: Philippe Hinnekens 25<br />
6 Brazil Pinheiro Neto Advogados: Luciana Rosanova Galhardo & Luciano de Almeida Prado Neto 32<br />
7 Bulgaria Delchev & Partners Law Firm: Emil Delchev & Veselina Petkova 37<br />
8 China Hendersen <strong>Tax</strong>and: Dennis Xu & Eddie Wang 41<br />
9 Colombia Cárdenas & Cárdenas Abogados Ltda.: Camilo Cortés Guarín & Ernesto López Gómez 46<br />
10 Costa Rica Arias & Muñoz: Carolina Flores Bedoya & Quetzalcoatl Martínez 51<br />
11 Croatia Cipcic-Bragadin: Silvije Cipcic-Bragadin & Hrvoje Cipcic-Bragadin 55<br />
12 Cyprus Aristodemou Loizides Yiolitis LLC: Pavlos Aristodemou & Valentina Hadjisoteriou 59<br />
13 Czech Republic Salans: Petr Kotáb & Radovan Bernard 63<br />
14 Denmark Accura Advokataktieselskab: Lars Fogh & Ole Schmidt 69<br />
15 Ecuador Bustamante & Bustamante: Juan Carlos Bustamante & María Fernanda Saá-Jaramillo 75<br />
16 El Salvador Arias & Muñoz: Luis Barahona 81<br />
17 Estonia Aivar Pilv Law Office: Jaak Siim & Ilmar-Erik Aavakivi 85<br />
18 Finland Hannes Snellman: Ossi Haapaniemi & Antti Lehtimaja 91<br />
19 France Bredin Prat: Yves Rutschmann & Anne Robert 96<br />
20 Germany P+P Pöllath + Partners: Wolfgang Tischbirek & Gerhard Specker 102<br />
21 Greece Kyriakides Georgopoulos & Daniolos Issaias Law Firm: George N. Kerameus &<br />
Anastasia Th. Romanou 108<br />
22 Guatemala Arias & Muñoz: José Augusto Toledo Cruz 115<br />
23 Honduras Arias & Muñoz: Dennis Matamoros Batson & Evangelina Lardizabal 119<br />
24 Hungary<br />
//<br />
Gide Loyrette Nouel: Szabolcs Erdos 124<br />
25 Iceland LOGOS Legal Services: Bjarnfreður Ólafsson & Ólafur Kristinsson 130<br />
26 Ireland McCann FitzGerald: Michael Ryan & Eleanor MacDonagh 134<br />
27 Japan Nagashima Ohno & Tsunematsu: Yuko Miyazaki & Hideyuki Sakamoto 139<br />
28 Korea Yulchon, Attorneys at Law: Dong Soo Kim & Ju Eun Chung 145<br />
29 Latvia Klavins & Slaidins LAWIN: Zinta Jansons & Elina Girne-Berzina 150<br />
30 Lithuania Juridicon Law Firm: Laimonas Marcinkevicius & Ingrida Steponaviciene 154<br />
31 Luxembourg Elvinger, Hoss & Prussen: Pierre Elvinger & Dirk Richter 161<br />
32 Malta Avanzia <strong>Tax</strong>and Limited: Walter Cutajar & Mary Anne Inguanez 168<br />
33 New Zealand Simpson Grierson: Stuart Hutchinson & Barney Cumberland 174<br />
34 Nicaragua Arias & Muñoz: Ana Teresa Rizo & Ramón Castro Romero 179<br />
35 Nigeria Babalakin & Co.: Oyetola Oshobi & Kehinde Daodu 183<br />
36 Poland Gide Loyrette Nouel Warsaw: Ewa Opalinska & Maciej Grela 188<br />
37 Portugal Cuatrecasas, Gonçalves Pereira & Associados: Diogo Ortigão Ramos &<br />
Bruno Aniceto da Silva 193<br />
38 Romania<br />
v<br />
Pachiu & Associates: Andrei Dumitrache & Vlad Radoi 200<br />
39 Russia Pepeliaev, Goltsblat & Partners: Rustem Ahmetshin 206<br />
40 Singapore WongPartnership LLP: Kay Kheng Tan & Yew Kwong Leung 213<br />
41 Slovakia White & Case: Miriam Galandová & Matej Firický 217<br />
42 Slovenia Wolf Theiss: Gregor Zorman 222<br />
43 Spain Cuatrecasas, Gonçalves Pereira: Alejandro Escoda & Andreas Trost 227<br />
Continued Overleaf<br />
Further copies of this book and others in the series can be ordered from the publisher at a price of £200. Please call +44 20 7367 0720<br />
Disclaimer<br />
This publication is for general information purposes only. It does not purport to provide comprehensive full legal or other advice. Global Legal Group Ltd. and the contributors<br />
accept no responsibility for losses that may arise from reliance upon information contained in this publication. This publication is intended to give an indication<br />
of legal issues upon which you may need advice. Full legal advice should be taken from a qualified professional when dealing with specific situations.<br />
www.ICLG.co.uk
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