Mondaq Offshore: Tax > Income Tax
Elias Neocleous & Co LLC
Aviation experts will say a country's gold standard for registering aircraft, be it commercial or private, is high regulatory standards, a high level of service, a quality reputation, and an attractive simplified tax regime.
Elias Neocleous & Co LLC
The IP box regime's benefits are maximised if a start-up develops its qualifying assets in-house.
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 .
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
Kinanis LLC
The Court's judgement in the Danish Beneficial Ownership cases will definitely bring innovations in international taxation.
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.
Carey Olsen
As with other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019.
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...
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.
McMillan LLP
The Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Notes No. 58 ("DIPN 58") on July 19, 2019 explaining the transfer pricing documentation requirements in Hong Kong.
KPMG Luxembourg
The last few years have seen some big changes in the corporate tax world – from ATAD1 & 2 and the EU Commission's anti-tax avoidance package to the recent US tax reform.
Gardiner Roberts LLP
On August 29, 2019, Canada ratified the Multilateral Convention To Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention").
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
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.
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.
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Gardiner Roberts LLP
On August 29, 2019, Canada ratified the Multilateral Convention To Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention").
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.
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
Elias Neocleous & Co LLC
The IP box regime's benefits are maximised if a start-up develops its qualifying assets in-house.
Elias Neocleous & Co LLC
Aviation experts will say a country's gold standard for registering aircraft, be it commercial or private, is high regulatory standards, a high level of service, a quality reputation, and an attractive simplified tax regime.
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.
TMF Group
The tax laws in Costa Rica are changing and it is important to know and understand the new obligations so your business remains compliant when operating in the country.
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:
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