The UK has specific corporate tax rules on the taxation of loan relationships (parts 5 and 6 of the Corporation Tax Act 2009 (the “Loan Relationship Regime”). The Loan Relationship Regime contains ...

The Syngenta group is a global agricultural business operating in the crop protection and seeds markets. In the relevant transaction, Syngenta Holdings Limited (“SHL”) acquired the entire issued share ...

This describes the campus’ guidelines regarding costs that cannot be included in the direct or indirect costs of sponsored agreements, both federal and non-federal. Unallowable costs, for the purpose ...