Publications

Hogan Lovells Publications

IRS renews focus on cryptocurrency-related offenses

The Internal Revenue Service (IRS) has signaled for years that it would eventually bring enforcement actions against individuals who failed to report cryptocurrency gains. It appears that...

Hogan Lovells Publications

U.S. government investigates a potential threat to U.S. and global e-service providers: France's digital services tax

On 10 July 2019 the Office of the U.S. Trade Representative (USTR) initiated an investigation pursuant to Section 301 of the Trade Act of 1974 into France's digital services tax to...

Hogan Lovells Publications

TMT Horizons 2019

The dynamism of the Technology, Media and Telecoms sector is set to continue.

Brochures

Guide on Internal Investigations in Germany 2019

Document seizures, discussions about privilege, ongoing data privacy challenges and plans of the German government to regulate internal investigations are just a few topics that raise many...

Hogan Lovells Publications

Secondary Transactions: ECI Withholding Amount and Partnership Liabilities

Proposed regulations have recently been issued by the U.S. Internal Revenue Services (IRS) under a withholding provision of U.S. tax law enacted in 2017 that imposes withholding tax on a...

Hogan Lovells Publications

Amending debt instruments – 3 tax questions to consider

Debt instruments are amended for a range of commercial reasons. It may be to replace references to LIBOR, to change bond restrictive covenants under a consent solicitation process or as...

Hogan Lovells Publications

Expected changes to environmental taxes

In the National Budget Speech delivered on 20 February 2019, it was announced that National Treasury will publish a draft Environmental Fiscal Reform Policy Paper in 2019 in an effort to...

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