Search results for

Lewis Steinberg has left UBS to join Linklaters as co-head of the US practice and head of US tax.

Sean Shimamoto Sean Shimamoto and Steven Matays have become partners of Skadden, Arps, Slate, Meagher & Flom's tax practice. Shimamoto, in the firm's Washington DC, office, represents major corporations and private equity funds on US federal income tax matters, including M&A, debt and equity offerings and joint ventures. His practice also covers tax matters in the energy sector. He also advises clients on tax matters in the energy sector, particularly involving renewable energy projects.

Rafael Calvo Traditionally, neither the Spanish tax authorities nor the law courts have been particularly receptive to the arguments of taxpayers claiming that the application of tax laws should be consistent with the principles and requirements of EU law. However, the trend has been the opposite lately.

Stephen Hoyle, Helen Maddaford and Andrew Martel have joined Ernst & Young's financial services tax practice in London as partners. Hoyle comes into the international tax services team from Deutsche Bank, where he was managing director in the bank's structured capital markets division. He was previously a tax partner at Freshfields. Mad-daford was formerly a director in Barclays Capital and before that a senior executive in Barclays Tax. She joins business tax services and will lead the tax controversies team. And Martel joins the business tax services team from CQS, the alternative asset management group, where he was head of tax. He used to be a partner at Deloitte.

Edward Tanenbaum The Internal Revenue Service (IRS) issued temporary regulations on the application of section 367 of the Internal Revenue code in cross-border stock transfers governed by code section 304. The temporary regulations are intended to stop a transaction used by some taxpayers to repatriate cash to the US tax-free.

Patrick Sinewe, who specialises in restructuring and group tax law as well as on M&A, leveraged buy-out and private equity related tax issues has become a partner of Bird & Bird in Frankfurt.

Kevin Dolan has left Merrill Lynch, where he was a senior vice-president and senior tax counsel, to join Shearman & Sterling as of counsel. Before his nine years at the bank, Dolan was head of Weil Gotshal & Manges' Washington tax practice and also worked in governmenet for the Internal Revenue Service, the Treasury and the SEC.

Sean Foley The IRS rece-ntly posted interim guidance on its website clarifying the meaning of the term commen-cement date for purposes of the mandatory arbitration process in mutual agreement procedure (MAP) cases under the US-Belgium income tax treaty. The interim guidance was generally welcomed by taxpayers because, pending publication of more formal procedures, the interim guidance could prevent unnecessary delays in resolving MAP cases under consideration by the US and Belgium competent authorities.

Rikard Ström Weronica Sjöberg On March 11 2009, the supreme administrative court issued judgments in 10 cases regarding the Swedish group contribution system, which is the Swedish method of group relief, and its compatibility with the EC treaty with respect to losses in group entities within the EEA.

Niklaus Honauer The popular vote on the VAT rate increase will definitely take place on September 27 2009. The rates are to be increased as follows: