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Media Practice Highlights of 2013
As 2013 draws to a close, we thought we would take the opportunity to report on some of the year’s highlights for the media group here at Field Fisher Waterhouse LLP.
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Profit allocations in mixed member partnerships
Profit sharing within partnerships can be flexible and this flexibility has in the past been used to generate tax advantages.
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Salaried partners
The whole idea of introducing LLPs was to provide a corporate vehicle that would be taxed in the same way as an (unincorporated) partnership.
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Partnerships Update – Autumn Statement 2013 Edition
The wait is over and finally we have the draft legislation and HMRC Guidance Notes implementing the planned reform of taxation for LLPs.
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Getting the most from customer data – a key asset for franchising growth
Increasingly in the future, when an international franchising business is asked to identify its most valuable asset, it may well point to its customer data.
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ETDs catching up with EMIR
It feels like the exchange-traded world has come to the European Market Infrastructure Regulation ("EMIR") party both relatively late in the day and unnoticed.
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Repeat offender
In EU cartel cases, recidivism is an aggravating factor which means that the Commission can increase any fine imposed by up to 100%.
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Auf die Begründung kommt es an
Beschränkungen es Online-Handels geraten zunehmend ins Visier der Kartellbehörden.
