| 1 | Competition: international joint ventures Analysis of key competition issues to be considered on an international joint venture. The main focus is on EU and US antitrust laws. Use the drop down menu to include specific information (updated periodically) on issues in Australia, Canada, China, France, Germany, India, Italy, Mexico, The Netherlands, Russia, Singapore, UK and US. Alternatively, see the related content links for notes on competition law issues in those countries. | Practice note: overview | 08-Feb-2013 |
| 2 | Control and minority protection: international joint ventures An analysis of control and minority protection at board and shareholder level in the context of an international corporate joint venture with country Q&A (updated periodically) for Australia, Canada, China, France, Hong Kong, India, Italy, Japan, Mexico, Russia, Singapore, UK and US. | Practice note: overview | 21-Jun-2012 |
| 3 | Deadlock and termination: international joint ventures An analysis of deadlock and termination provisions in the context of an international corporate joint venture with country Q&A (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, India, Italy, Japan, Mexico, The Netherlands, Russia, Singapore, UK and US. | Practice note: overview | 21-Jun-2012 |
| 4 | Employees: international joint ventures Employment issues on international joint ventures with country Q&A (updated periodically) for Australia, Canada, China, France, Germany, India, Italy, Mexico, Russia, Singapore, The Netherlands, UK and US. | Practice note: overview | 07-Jun-2012 |
| 5 | Intellectual property: international joint ventures An overview of intellectual property issues on an international joint venture. | Practice note: overview | 01-Aug-2012 |
| 6 | Joint ventures: overview This practice note summarises the key considerations in establishing a joint venture or other strategic alliance, including possible vehicles and legal structures, and accounting and tax aspects. The note also looks at common documents used in joint ventures such as the shareholders agreement and subsidiary documents. | Practice note: overview | Maintained |
| 7 | Joint ventures: tax overview This practice note briefly describes the main tax issues to consider when establishing, operating and terminating UK-based joint ventures. | Practice note: overview | Maintained |
| 8 | Overview: international joint ventures An overview of key issues to address on an international joint venture. | Practice note: overview | 18-Nov-2009 |
| 9 | Setting up a joint venture: a quick guide This quick guide summarises key considerations when establishing a joint venture or other strategic alliance, with a particular focus on establishing a corporate joint venture. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 10 | Shared services and partnership working: toolkit A toolkit to guide users through key maintained PLC content on shared services, partnership working and outsourcing, including links to all the relevant materials. For materials on staff issues and TUPE see Staff transfers under TUPE. | Practice note: overview | Maintained |
| 11 | Shareholders' agreement and bye-laws: international joint ... An overview of the content of each of these documents in the context of an international corporate joint venture with country Q&A (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, India, Italy, Japan, Mexico, The Netherlands, Russia, Singapore, UK and US. | Practice note: overview | 21-Jun-2012 |
| 12 | Structures: international joint ventures Analysis of the various legal structures that are commonly used as vehicles for international joint ventures. Country specific information (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, India, Italy, Japan, Mexico, The Netherlands, Russia, Singapore, the UK and the US can be included by using the drop down menu or accessed via the related content links. | Practice note: overview | 18-Nov-2009 |
| 13 | Substantial shareholding exemption: overview This note is an overview of the reliefs available and the main conditions that need to be satisfied under the substantial shareholding exemption provisions. | Practice note: overview | Maintained |
| 14 | Tax: international joint ventures An overview of the main tax issues to consider when forming and operating an international joint venture with country Q&A (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, India, Italy, Japan, Mexico, The Netherlands, Russia, Singapore, UK and US. | Practice note: overview | 28-Dec-2012 |
| 15 | Transfer pricing issues in commercial agreements This practice note provides an overview for commercial lawyers of when and how the transfer pricing rules in the UK tax code affect commercial agreements between group companies in a UK context. | Practice note: overview | Maintained |
| 16 | Accounting for joint arrangements and associates An overview of the accounting for joint arrangements and associates. | Practice notes | 29-Dec-2012 |
| 17 | Competition: Australia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Mar-2011 |
| 18 | Competition: Canada: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jun-2012 |
| 19 | Competition: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Sep-2012 |
| 20 | Competition: Germany: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 27-Jul-2012 |
| 21 | Competition: India: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 19-Dec-2012 |
| 22 | Competition: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 16-Aug-2012 |
| 23 | Competition: Mexico: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 18-Oct-2012 |
| 24 | Competition: Russia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 03-Sep-2012 |
| 25 | Competition: The Netherlands: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 29-Aug-2012 |
| 26 | Competition: UK (England and Wales): International Joint ... This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 16-Aug-2012 |
| 27 | Competition: US: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Competition: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 23-Aug-2012 |
| 28 | Contractual joint ventures: tax This note is an overview of the main tax issues to consider when establishing, operating and terminating a UK-based contractual joint venture. | Practice notes | Maintained |
| 29 | Control and Minority Protection: Australia: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Mar-2011 |
| 30 | Control and Minority Protection: China: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jul-2012 |
| 31 | Control and Minority Protection: France: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jun-2012 |
| 32 | Control and Minority Protection: Germany: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 33 | Control and Minority Protection: Hong Kong: International ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jul-2012 |
| 34 | Control and minority protection: India: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 17-Dec-2012 |
| 35 | Control and Minority Protection: Italy: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 11-May-2012 |
| 36 | Control and Minority Protection: Mexico: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 28-Feb-2013 |
| 37 | Control and Minority Protection: Russia: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 10-Aug-2012 |
| 38 | Control and Minority Protection: The Netherlands ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 13-Jul-2012 |
| 39 | Control and Minority Protection: UK (England and Wales) ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 21-Jun-2012 |
| 40 | Control and Minority Protection: US: International Joint ... This Q&A provides country-specific commentary on Practice note, Control and minority protection: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 41 | Cross-border joint ventures This note considers many of the technical aspects involved in structuring a joint venture between parties based in different countries. It focuses on the creation of joint ventures formed to carry on business independent of the joint venture parties. | Practice notes | Maintained |
| 42 | Data protection issues on commercial transactions This note considers how UK data protection legislation affects commercial transactions and, in particular, data relating to employees. | Practice notes | Maintained |
| 43 | Deadlock and Termination: Australia: International Joint ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Mar-2011 |
| 44 | Deadlock and Termination: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jul-2012 |
| 45 | Deadlock and Termination: France: International Joint ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jun-2012 |
| 46 | Deadlock and Termination: Germany: International Joint ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 47 | Deadlock and Termination: Hong Kong: International Joint ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jul-2012 |
| 48 | Deadlock and Termination: India: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 17-Dec-2012 |
| 49 | Deadlock and Termination: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 11-May-2012 |
| 50 | Deadlock and Termination: Russia: International Joint ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 10-Aug-2012 |
| 51 | Deadlock and Termination: Singapore: International Joint ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 52 | Deadlock and Termination: The Netherlands: International ... This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 13-Jul-2012 |
| 53 | Deadlock and Termination: UK: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 21-Jun-2012 |
| 54 | Deadlock and Termination: US: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Deadlock and termination: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 55 | Directors' duties and shadow directors: joint ventures This note gives a broad overview of directors' duties, focusing on those duties which are particularly relevant in the context of joint venture companies where it is important (as it is in the case of any company) for board members to understand the nature of their duties and to whom they are owed. | Practice notes | Maintained |
| 56 | Due diligence: joint ventures A note of key considerations in relation to a due diligence investigation on a joint venture. | Practice notes | Maintained |
| 57 | EMI options and joint venture companies It may not be possible to have an EMI option plan in a company which holds shares in a joint venture company. It can also be difficult for EMI options to be granted over shares in joint venture company. | Practice notes | Maintained |
| 58 | Employees: Australia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 07-Sep-2009 |
| 59 | Employees: Canada: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 05-Sep-2012 |
| 60 | Employees: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 20-Jun-2012 |
| 61 | Employees: France: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 19-Jun-2012 |
| 62 | Employees: Germany: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 23-Jul-2012 |
| 63 | Employees: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 05-Jul-2012 |
| 64 | Employees: Mexico: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2011 |
| 65 | Employees: Russia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 07-Jun-2012 |
| 66 | Employees: The Netherlands: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 67 | Employees: US: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Employees: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 06-Jul-2012 |
| 68 | Employment: joint ventures An examination of the employment considerations to be taken into account when setting up a joint venture or strategic alliance, including the use of secondment agreements and the effect of the Transfer of Undertakings (Protection of Employment) Regulations 2006. | Practice notes | Maintained |
| 69 | EU competition law: joint ventures This Practice note considers many of the technical aspects involved in structuring a joint venture between parties based in different countries. It focuses on the creation of joint ventures formed to carry on business independent of the joint venture parties. This Practice note also provides an analysis of the regulation of joint ventures and strategic alliances under EU competition law. It deals with both full-function joint ventures and co-operative joint ventures and compares the different regimes to which each type of venture is subject. | Practice notes | Maintained |
| 70 | European Companies (Societas Europaea) A guide to European Companies (Societas Europaea) under the European Company Statute. | Practice notes | Maintained |
| 71 | Group reorganisations: tax This note gives an overview of the key tax issues that can arise when a group reorganisation takes place. | Practice notes | Maintained |
| 72 | Groups of companies: tax Tax legislation gives special tax treatment to certain transactions between group company members, such as group and consortium relief and relief for chargeable gains groups. This note considers that treatment. The stamp duty, stamp duty land tax and value added tax position of group companies is also considered. | Practice notes | Maintained |
| 73 | Intellectual property: joint ventures This note considers the intellectual property aspects of joint ventures and strategic alliances, including collaborative research and development joint ventures. | Practice notes | Maintained |
| 74 | Joint venture companies The majority of equity joint ventures tend to use a corporate vehicle whose share capital is divided between the parties to the joint venture. This note addresses some key legal issues and documentation relating to these joint venture companies. | Practice notes | Maintained |
| 75 | Joint venture companies: tax This note summarises the main tax issues to consider when establishing, operating and terminating a UK-based joint venture company. | Practice notes | Maintained |
| 76 | Joint venture partnerships: tax This note summarises the main tax issues to consider when establishing, operating and terminating a UK-based joint venture partnership. | Practice notes | Maintained |
| 77 | Joint ventures: employee share schemes A look at the issues that arise in joint ventures when share schemes are used as part of employees' remuneration packages. Finance Act 2011 contains anti-avoidance legislation, enacted as Part 7A of the Income Tax (Earnings and Pensions) Act 2003, which taxes disguised remuneration provided to employees through third parties such as employee benefit trusts. The legislation contains certain exemptions which may apply to normal employee share schemes arrangements operated through EBTs. However, the provisions are complicated and restrictive. Companies and their advisers should consider the impact of Part 7A when adopting, or continuing to operate, an employee share plan supported by an EBT. For more information, see Practice note, Disguised remuneration: Part 7A of the Income Tax (Earnings and Pensions) Act 2003. | Practice notes | Maintained |
| 78 | Local authority joint ventures A note on the uses, options and establishment of joint venture vehicles by local authorities. | Practice notes | Maintained |
| 79 | Outsourcing: tax Tax is likely to be one of the main concerns for the corporate parties to any outsourcing arrangement. This practice note explains the tax issues that may arise both during the commercial and tax structuring of an outsourcing involving the UK and when the outsourcing is "up-and-running" and the outsourced services are being provided by the relevant service provider. | Practice notes | Maintained |
| 80 | Pensions: joint ventures This note considers the pension arrangements of employees who will be working for a joint venture or strategic alliance that is being established. | Practice notes | Maintained |
| 81 | Property joint ventures This note examines the fundamental issues in relation to property joint ventures, including structuring and tax considerations. | Practice notes | Maintained |
| 82 | Shared services in the public sector: an introduction A note introducing the public sector shared services initiative, looking at what services are suitable for a shared delivery approach and the risks and benefits of sharing services. | Practice notes | Maintained |
| 83 | Shared services in the public sector: key legal issues A note considering the key legal issues that must be considered in any public sector shared services project. | Practice notes | Maintained |
| 84 | Shared services in the public sector: structures for delivery A note looking at the various project structures that can be used in public sector shared services projects and addressing the issues that are likely to arise when implementing them. | Practice notes | Maintained |
| 85 | Shareholders' agreement and articles of association: joint ... An overview of the content of the main documents in the context of a UK corporate joint venture. | Practice notes | Maintained |
| 86 | Shareholders' Agreement and Bye-laws: Australia ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2011 |
| 87 | Shareholders' Agreement and Bye-laws: China: International ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jul-2012 |
| 88 | Shareholders' Agreement and Bye-laws: France: International ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Jun-2012 |
| 89 | Shareholders' Agreement and Bye-laws: Germany ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 90 | Shareholders' Agreement and Bye-laws: Hong Kong ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jul-2012 |
| 91 | Shareholders' Agreement and Bye-laws: Italy: International ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 11-May-2011 |
| 92 | Shareholders' Agreement and Bye-laws: Russia: International ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 10-Aug-2012 |
| 93 | Shareholders' Agreement and Bye-laws: The Netherlands ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 13-Jul-2012 |
| 94 | Shareholders' Agreement and Bye-laws: UK (England and ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 21-Jun-2012 |
| 95 | Shareholders' Agreement and Bye-laws: US: International ... This Q&A provides country-specific commentary on Practice note, Shareholders' agreement and bye-laws: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jun-2012 |
| 96 | Structures: Australia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 15-Mar-2011 |
| 97 | Structures: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 11-Jun-2009 |
| 98 | Structures: France: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 11-Jun-2009 |
| 99 | Structures: Germany: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 05-Jun-2009 |
| 100 | Structures: Hong Kong: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Jul-2012 |
| 101 | Structures: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 16-Nov-2012 |
| 102 | Structures: Japan: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 103 | Structures: Mexico: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Feb-2011 |
| 104 | Structures: Russian Federation: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 16-Nov-2012 |
| 105 | Structures: The Netherlands: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 09-Nov-2012 |
| 106 | Structures: UK (England and Wales): International Joint ... This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 18-Nov-2009 |
| 107 | Structures: US: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Structures: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 17-Jan-2013 |
| 108 | Substantial shareholding exemption A note on the substantial shareholding exemption which exempts companies from corporation tax on a gain made on the disposal of a substantial shareholding in another company. | Practice notes | Maintained |
| 109 | Tax: Australia: International Joint ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Mar-2011 |
| 110 | Tax: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 25-Oct-2012 |
| 111 | Tax: France: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 17-Dec-2012 |
| 112 | Tax: Germany: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Oct-2012 |
| 113 | Tax: Hong Kong: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 05-Sep-2012 |
| 114 | Tax: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 26-Sep-2012 |
| 115 | Tax: Japan: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 116 | Tax: Russia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Sep-2011 |
| 117 | Tax: Singapore: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 118 | Tax: The Netherlands: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 24-Oct-2012 |
| 119 | Tax: UK (England and Wales): International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 10-Oct-2012 |
| 120 | Termination: joint ventures This note looks at various ways in which joint ventures or strategic alliances may terminate and the issues for the parties when negotiating the joint venture agreement. | Practice notes | Maintained |
| 121 | Thin capitalisation and transfer pricing A discussion of the UK's thin capitalisation and transfer pricing rules in the context of cross-border transactions. | Practice notes | Maintained |
| 122 | Transfer pricing This practice note discusses the UK transfer pricing rules as they apply to cross-border and domestic transactions. This note does not address how the transfer pricing rules impact on specific industries, such as insurance or energy/utility, where these industries deviate from the general rules. | Practice notes | Maintained |
| 123 | UK competition law: joint ventures An analysis of the circumstances in which UK competition laws may apply to a joint venture or strategic alliance. | Practice notes | Maintained |
| 124 | UK REITs: questions and answers This practice note sets out answers to some of the key questions on the UK REITs regime. | Practice notes | Maintained |