Mondaq Offshore: Tax
Areti Charidemou & Associates LLC
The Special Contribution for Defence rate on the interest income received by Cyprus tax resident domiciled individuals from corporate bonds has been reduced from 30% to 3%.
Areti Charidemou & Associates LLC
The Cyprus Parliament voted on 5 April 2019 the first implementation law in Cyprus of the EU AntiTaxAvoidance Directive (ATAD) and specifically on the following areas:
Dixcart
The Cyprus Investment Programme is rapidly becoming one of the EU's most popular residence schemes .
C.Savva & Associates Ltd
A Tax Treaty, in general terms, is an agreement between two or more jurisdictions that regulates the tax amount that an individual or a company must pay, so they are not taxed twice on the same type of income.
Patrikios Pavlou & Associates
In light of EU Anti-Tax Avoidance Directive (ATAD), the Cyprus House of Representatives on April 5, 2019 voted into law (applicable from January 1, 2019) the partial implementation
Dixcart
Cyprus has become an attractive option for companies and individuals. Advantageous tax incentives exist and Cyprus is popular as both a corporate and residential location, offering a sound infrastructure, and also enviable weather.
WH Partners
The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.
Charles Russell Speechlys
On 8 August 2019, the Bill of Law n° 7466 (‘the Bill') transposing the second EU Anti-Tax Avoidance Directive (‘ATAD 2')[1] was submitted to the Luxembourg Parliament.
Dixcart
The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy.
Dentons
In a nutshell, DAC6 introduces a new set of transparency measures by requiring intermediaries or, in the absence of an intermediary
KPMG Luxembourg
Luxembourg has recently enacted a new intellectual property (IP) regime in line with the OECD recommendations for more tax transparency, and in June an administrative circular was issued to help clarify this regime.
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2") into Luxembourg domestic law was published.
Maples Group
On 8 August 2019, Luxembourg published its draft law for the transposition of the 6th Directive on Administration Cooperation, 2018/822, ("DAC 6")1.
Maples Group
On 8 August 2019, Luxembourg published its draft law for the transposition of the Anti-Tax Avoidance Directive 2017/952 focusing on hybrid mismatches with third countries ("ATAD 2").1
KPMG Malta
Malta has introduced fiscal unity rules enabling related Maltese and foreign companies to form part of a tax group for the purposes of Maltese income tax.
KPMG Malta
KPMG's Country by Country reporting tools are based on OECD risk criteria and other factors to identify potential risk areas and jurisdictions for MNEs.
KPMG Malta
For this purpose, tax treaties have to be analysed in conjunction with the MLI.
TMF Group
When a company in Malta derives royalty income from qualifying IP rights, any income stemming from those rights is exempt from corporate tax in Malta.
Dentons
Law 52 of October 17, 2018, which regulates call centers activities for commercial use amends the tax incentives received by these companies.
STA Law Firm
The BEPS plan was launched during the 2008 financial catastrophe. The notion behind this launch was threefold (i) Firstly, to revise the international tax structure;
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Campbells
In response to the OECD's global Base Erosion and Profit Shifting ("BEPS") initiative and EU Code of Conduct Group substance requirements modelled on BEPS Action 5 ...
WH Partners
The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.
Dixcart
During 2017 the Italian Government introduced a new tax regime: The Resident Non-Domiciled Tax Regime (also known as the "Flat Tax Regime"), with the aim of attracting high net worth individuals who want to relocate to Italy.
Ogier
The Income Tax (Substance Requirements)(Implementation) Regulations, 2018 as amended (the Substance Regulations) came into force on 1 January 2019 and have recently been further updated by The Income Tax...
Conyers
It is anticipated that the International Tax Authority (the "ITA") of the British Virgin Islands will soon issue its Economic Substance Code (the "Code").
Maples Group
On 8 August 2019, Luxembourg published its draft law for the transposition of the 6th Directive on Administration Cooperation, 2018/822, ("DAC 6")1.
KPMG Luxembourg
Luxembourg has recently enacted a new intellectual property (IP) regime in line with the OECD recommendations for more tax transparency, and in June an administrative circular was issued to help clarify this regime.
Dixcart
The Cyprus Investment Programme is rapidly becoming one of the EU's most popular residence schemes .
BSA Ahmad Bin Hezeem & Associates LLP
If you are operating an onshore or offshore entity in a "no or only nominal tax jurisdiction" (referred to hereinafter as a "noon"), which amongst others, holds shares or licenses
C.Savva & Associates Ltd
A Tax Treaty, in general terms, is an agreement between two or more jurisdictions that regulates the tax amount that an individual or a company must pay, so they are not taxed twice on the same type of income.
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